Hyperlawhypertext legal database Income Tax Act

← Historical versions

Versions of s. 110.6(1.1)

I-3.3 — Income 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. 2017-01-01 to present available View Source
    For the purposes of the definitions qualified small business corporation share and share of the capital stock of a family farm or fishing corporation in subsection (1), the fair market value of a net income stabilization account is deemed to be nil.
    Full text

    For the purposes of the definitions qualified small business corporation share and share of the capital stock of a family farm or fishing corporation in subsection (1), the fair market value of a net income stabilization account is deemed to be nil.

  2. 2014-12-16 to 2017-01-01 View Source
    For the purposes of the definitions qualified small business corporation share and share of the capital stock of a family farm or fishing corporation in subsection 110.6(1),(1), the fair market value of a net income stabilization account shall beis deemed to be nil.
    Full text

    For the purposes of the definitions qualified small business corporation share and share of the capital stock of a family farm or fishing corporation in subsection (1), the fair market value of a net income stabilization account is deemed to be nil.

  3. 2004-08-31 to 2014-12-16 View Source

    For the purposes of the definitions qualified small business corporation share and share of the capital stock of a family farm corporation in subsection 110.6(1), the fair market value of a net income stabilization account shall be deemed to be nil.