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Versions of s. 125.7(4)(e)

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.

  1. 2020-07-27 to present available View Source
    an eligible entity may make an election, which must apply for all qualifying periods, to determine its qualifying revenues based on the cash method, within the meaning assigned by subsection 28(1) with any modifications that the circumstances require.
    Full text

    an eligible entity may make an election, which must apply for all qualifying periods, to determine its qualifying revenues based on

  2. 2020-04-11 to 2020-07-27 View Source

    an eligible entity may make an election, which must apply for all qualifying periods, to determine its revenues based on the cash method, within the meaning assigned by subsection 28(1) with any modifications that the circumstances require.