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Versions of s. 127.42(1), definition “relevant proportion”, para (c)

I-3.3 — Income Tax Act · 1 version · View current text

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

  1. 2022-06-09 to present available View Source

    if the taxpayer is a partnership, the proportion determined by the formula E ÷ F where E is the partnership’s income for the fiscal period of the partnership from farming activities that would be deemed to have been earned in the year in the designated province, computed in accordance with Part XXVI of the Income Tax Regulations as if the partnership were an individual, and F is the whole of the partnership’s income from farming activities for the fiscal period of the partnership. (proportion pertinente)