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Versions of s. 126.1(1), definition “employer”

I-3.3 — Income Tax Act · 1 version

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

  1. 2004-08-31 to 2013-06-26 View Source

    employer at any time means any person or partnership (other than a person who at that time is exempt because of any of paragraphs 149(1)(a) to 149(1)(d), 149(1)(h.1), (o) to (o.2), (o.4) to (s) and (u) to (y) from tax under this Part on all or part of the person’s taxable income) that has a qualifying employee in 1992 or 1993;