← Historical versions

Versions of s. 127(8.1)(b)

I-3.3 — Income Tax Act · 4 versions · View current text

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

  1. 2024-06-20 to present available View Source
    the taxpayer’s at-risk amount in respect of the partnershippartnership, less the total of all amounts required by a clean economy allocation provision (as defined in subsection 127.47(1)) to be added in computing a clean economy tax credit (as defined in subsection 127.47(1)) of the taxpayer at the end of that fiscal period.
    Full text

    the taxpayer’s at-risk amount in respect of the partnership, less the total of all amounts required by a clean economy allocation provision (as defined in subsection 127.47(1)) to be added in computing a clean economy tax credit (as defined in subsection 127.47(1)) of the taxpayer at the end of that fiscal period.

  2. 2018-06-21 to 2024-06-20 View Source
    the taxpayer’s at-risk amount in respect of the partnership at the end of that fiscal period.
    Full text

    the taxpayer’s at-risk amount in respect of the partnership at the end of that fiscal period.

  3. 2007-02-21 to 2018-06-21 View Source
    the taxpayer’s at-risk amount in respect of the partnership at the end of thethat year.fiscal period.
    Full text

    the taxpayer’s at-risk amount in respect of the partnership at the end of that fiscal period.

  4. 2004-08-31 to 2007-02-21 View Source

    the taxpayer’s at-risk amount in respect of the partnership at the end of the year.