Hyperlawhypertext legal database Income Tax Act

← Historical versions

Versions of s. 125.7(1), definition “qualifying entity”, para (c)(ii)

I-3.3 — Income Tax Act · 1 version · View current text

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

  1. 2020-04-11 to present available View Source

    if paragraph (b) of the definition prior reference period applies, the amount determined by the formula 0.5A(B/C) where A is its qualifying revenues for the prior reference period, B is the number of days in the prior reference period, and C is the number of days in the prior reference period during which the eligible entity was carrying on business; and