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Versions of s. 135(4), definition “allocation in proportion to patronage”, para (b)

I-3.3 — Income Tax Act · 2 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
    the prospect that amounts would be so credited was held out by the taxpayer to the taxpayer’s customers of that year who were members or non-member customers of that year, as the case may be; (répartition proportionnelle à l’apport commercial)
    Full text

    the prospect that amounts would be so credited was held out by the taxpayer to the taxpayer’s customers of that year who were members or non-member customers of that year, as the case may be; (répartition proportionnelle à l’apport commercial)

  2. 2004-08-31 to 2006-06-22 View Source

    the prospect that amounts would be so credited was held out by the taxpayer to the taxpayer’s customers of that year who were members or non-member customers of that year, as the case may be;