Versions of s. 248(1)

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

2008-01-01 to present available View Source

A registrant that is a charity on the first day of a fiscal year of the registrant or whose threshold amount for a fiscal year does not exceed ~~$500,000~~$1,500,000 may make an election to have reporting periods that are fiscal years of the registrant, to take effect on the first day of that fiscal year.

Full text

A registrant that is a charity on the first day of a fiscal year of the registrant or whose threshold amount for a fiscal year does not exceed $1,500,000 may make an election to have reporting periods that are fiscal years of the registrant, to take effect on the first day of that fiscal year.
2003-01-01 to 2008-01-01 View Source

A registrant that is a charity on the first day of a fiscal year of the registrant or whose threshold amount for a fiscal year does not exceed $500,000 may make an election to have reporting periods that are fiscal years of the registrant, to take effect on the first day of that fiscal year.