Hyperlawhypertext legal database Excise Tax Act

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Versions of s. 172.1(1), definition “participating employer”

E-15 — Excise Tax Act · 3 versions · View current text

Historical text comes from the Justice Laws point-in-time corpus and is unofficial — not the official version.

  1. 2017-12-14 to present available View Source
    participating employer[Repealed, 2012, c. 31, s. 75]
    Full text

    participating employer[Repealed, 2012, c. 31, s. 75]

  2. 2012-12-14 to 2017-12-14 View Source
    participating employeremployer[Repealed, of2012, ac. pension31, plans. means an employer that has made, or is required to make, contributions to the pension plan in respect of the employer’s employees or former employees, or payments under the pension plan to the employer’s employees or former employees, and includes an employer prescribed for the purposes of the definition participating employer in subsection 147.1(1) of the Income Tax Act.75]
    Full text

    participating employer[Repealed, 2012, c. 31, s. 75]

  3. 2010-07-12 to 2012-12-14 View Source

    participating employer of a pension plan means an employer that has made, or is required to make, contributions to the pension plan in respect of the employer’s employees or former employees, or payments under the pension plan to the employer’s employees or former employees, and includes an employer prescribed for the purposes of the definition participating employer in subsection 147.1(1) of the Income Tax Act.