Hyperlawhypertext legal database Income Tax Act

← Historical versions

Versions of s. 10(14.1)(a)(ii)

I-3.3 — Income Tax Act · 1 version

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

  1. 2017-12-14 to 2024-01-01 View Source

    the amount of the fair market value of the taxpayer’s work in progress is deemed to be one-fifth of the amount of its fair market value determined without reference to this paragraph;