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Versions of s. 126.1(4)

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

    Where at any time before 1994 an employer (referred to in this subsection and subsection 126.1(5) as the “successor”) carries on, as a separate business or as part of another business, a business or part of a business that was carried on at any earlier time after 1991 by a specified employer in relation to the successor (which business or part of a business is referred to in this subsection as the “specified business”), in determining