Versions of s. 132(1)(a)(i)(B)

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

2016-12-15 to present available View Source

the positive or negative amount, if any, that the Minister determines to be reasonable in the circumstances, after giving consideration to the percentages applicable in determining the trust’s capital gains refunds for the year ~~and~~or ~~preceding~~any previous taxation ~~years~~year and the percentages applicable in determining the trust’s refundable capital gains tax on hand at the end of the year, and

Full text

the positive or negative amount, if any, that the Minister determines to be reasonable in the circumstances, after giving consideration to the percentages applicable in determining the trust’s capital gains refunds for the year or any previous taxation year and the percentages applicable in determining the trust’s refundable capital gains tax on hand at the end of the year, and
2004-08-31 to 2016-12-15 View Source

the amount, if any, that the Minister determines to be reasonable in the circumstances, after giving consideration to the percentages applicable in determining the trust’s capital gains refunds for the year and preceding taxation years and the percentages applicable in determining the trust’s refundable capital gains tax on hand at the end of the year, and