Hyperlawhypertext legal database Excise Tax Act

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Versions of s. 261.01(1), definition “employer contribution”

E-15 — Excise Tax Act · 2 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
    employer contribution means a contribution by an employer to a pension plan that may be deducted by the employer under paragraph 20(1)(q) of the Income Tax Act in computing its income. (cotisation d’employeur)
    Full text

    employer contribution means a contribution by an employer to a pension plan that may be deducted by the employer under paragraph 20(1)(q) of the Income Tax Act in computing its income. (cotisation d’employeur)

  2. 2014-12-16 to 2017-12-14 View Source

    employer contribution means a contribution by an employer to a pension plan that may be deducted by the employer under paragraph 20(1)(q) of the Income Tax Act in computing its income.