Hyperlawhypertext legal database Income Tax Act

← Historical versions

Versions of s. 127.45(1), definition “qualifying taxpayer”

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. 2024-06-20 to present available View Source

    qualifying taxpayer means a taxable Canadian corporation or a mutual fund trust that is a real estate investment trust (as defined in subsection 122.1(1)). (contribuable admissible)