Hyperlawhypertext legal database Income Tax Act

← Historical versions

Versions of s. 127(10.6)(c)

I-3.3 — Income Tax Act · 4 versions

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

  1. 2019-06-21 to 2026-03-26 View Source
    for[Repealed, the2019, purposec. of29, subsections. (10.2), where a Canadian-controlled private corporation has a taxation year that is less than 51 weeks, the taxable income of the corporation for the year shall be determined by multiplying that amount by the ratio that 365 is of the number of days in that year.24]
    Full text

    [Repealed, 2019, c. 29, s. 24]

  2. 2018-06-21 to 2019-06-21 View Source
    for the purpose of subsection (10.2), where a Canadian-controlled private corporation has a taxation year that is less than 51 weeks, the taxable income of the corporation for the year shall be determined by multiplying that amount by the ratio that 365 is of the number of days in that year.
    Full text

    for the purpose of subsection (10.2), where a Canadian-controlled private corporation has a taxation year that is less than 51 weeks, the taxable income of the corporation for the year shall be determined by multiplying that amount by the ratio that 365 is of the number of days in that year.

  3. 2009-03-12 to 2018-06-21 View Source
    for the purpose of subsection 127(10.2),(10.2), where a Canadian-controlled private corporation has a taxation year that is less than 51 weeks, the taxable income and business limit of the corporation for the year shall be determined by multiplying thosethat amountsamount by the ratio that 365 is of the number of days in that year.
    Full text

    for the purpose of subsection (10.2), where a Canadian-controlled private corporation has a taxation year that is less than 51 weeks, the taxable income of the corporation for the year shall be determined by multiplying that amount by the ratio that 365 is of the number of days in that year.

  4. 2004-08-31 to 2009-03-12 View Source

    for the purpose of subsection 127(10.2), where a Canadian-controlled private corporation has a taxation year that is less than 51 weeks, the taxable income and business limit of the corporation for the year shall be determined by multiplying those amounts by the ratio that 365 is of the number of days in that year.