Hyperlawhypertext legal database Excise Tax Act

← Historical versions

Versions of s. 225.2(8)(b)(iii)

E-15 — Excise Tax Act · 1 version

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

  1. 2003-01-01 to 2012-12-14 View Source

    where the member is another partnership, would have, under the rules prescribed in section 402 of the Income Tax Regulations, taxable income earned in the year in any of the non-participating provinces from a business (within the meaning assigned by subsection 248(1) of the Income Tax Act) carried on through the partnership if the other partnership were a corporation that is a taxpayer under that Act.