Versions of s. 125.1(4)(a)

I-3.3 — Income 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.

2013-06-26 to present available View Source

there shall be included in the gross revenue of the corporation for the year from all active businesses carried on in Canada, that proportion of the gross revenue from each such business carried on in Canada by means of the partnership, for the fiscal period of the partnership coinciding with or ending in that year, that the corporation’s share of the income of the partnership from that business for that fiscal period is of the income of the partnership from that business for that fiscal period; and

Full text

there shall be included in the gross revenue of the corporation for the year from all active businesses carried on in Canada, that proportion of the gross revenue from each such business carried on in Canada by means of the partnership, for the fiscal period of the partnership coinciding with or ending in that year, that the corporation’s share of the income of the partnership from that business for that fiscal period is of the income of the partnership from that business for that fiscal period; and
2004-08-31 to 2013-06-26 View Source

there shall be included in the gross revenue of the corporation for the year from all active businesses carried on in Canada, that proportion of the gross revenue from each such business carried on in Canada by means of the partnership, for the fiscal period of the partnership coinciding with or ending in that year, that the corporation’s share of the income of the partnership from that business for that fiscal period is of the income of the partnership from that business for that fiscal period; and