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Versions of s. 122.6, definition “base taxation year”, para (b)

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. 2018-12-13 to present available View Source
    where the month is any of the last 6 months of a calendar year, the taxation year that ended on December 31 of the preceding calendar year; (année de base)
    Full text

    where the month is any of the last 6 months of a calendar year, the taxation year that ended on December 31 of the preceding calendar year; (année de base)

  2. 2016-07-01 to 2018-12-13 View Source
    where the month is any of the last 6 months of a calendar year, the taxation year that ended on December 31 of the preceding calendar year; (année de base)
    Full text

    where the month is any of the last 6 months of a calendar year, the taxation year that ended on December 31 of the preceding calendar year; (année de base)

  3. 2004-08-31 to 2016-07-01 View Source

    where the month is any of the last 6 months of a calendar year, the taxation year that ended on December 31 of the preceding calendar year;