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Versions of s. 135(2)

I-3.3 — Income Tax Act · 3 versions · View current text

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

  1. 2006-06-22 to present available View Source
    If a taxpayer has not made allocations in proportion to patronage in respect of all of the taxpayer’s customers of the year, at the same rate, with appropriate differences for different types, classes, grades or qualities of goods, products or services, the amount that may be deducted by the taxpayer under subsection (1) is an amount equal to the lesser of
    Full text

    If a taxpayer has not made allocations in proportion to patronage in respect of all of the taxpayer’s customers of the year, at the same rate, with appropriate differences for different types, classes, grades or qualities of goods, products or services, the amount that may be deducted by the taxpayer under subsection (1) is an amount equal to the lesser of

  2. 2005-05-13 to 2006-06-22 View Source
    NotwithstandingIf subsection 135(1), if thea taxpayer has not made allocations in proportion to patronage in respect of all of the taxpayer’s customers of the yearyear, at the same rate, with appropriate differences for different typestypes, classes, grades or classesqualities of goods, products or services, or classes, grades or qualities thereof, the amount that may be deducted by the taxpayer under subsection 135(1)(1) is an amount equal to the lesser of
    Full text

    If a taxpayer has not made allocations in proportion to patronage in respect of all of the taxpayer’s customers of the year, at the same rate, with appropriate differences for different types, classes, grades or qualities of goods, products or services, the amount that may be deducted by the taxpayer under subsection (1) is an amount equal to the lesser of

  3. 2004-08-31 to 2005-05-13 View Source

    Notwithstanding subsection 135(1), if the taxpayer has not made allocations in proportion to patronage in respect of all the taxpayer’s customers of the year at the same rate, with appropriate differences for different types or classes of goods, products or services, or classes, grades or qualities thereof, the amount that may be deducted under subsection 135(1) is an amount equal to the lesser of