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Versions of s. 127.49(1), definition “safe harbour price”

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. 2026-03-26 to present available View Source

    safe harbour price of a commercial output means the five-year historical average spot price, determined at the end of the taxation year of a taxpayer in which a CTM investment tax credit is deducted in respect of a CTM property, of that output calculated