Hyperlawhypertext legal database Income Tax Act

← Historical versions

Versions of s. 131(1)(b)(ix)(C)

I-3.3 — Income Tax Act · 1 version

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

  1. 2004-08-31 to 2013-06-26 View Source

    net capital gains of a corporation for a year are deemed to be realized evenly throughout the year, and