← Historical versions

Versions of s. 137(6), definition “allocation in proportion to borrowing”

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. 2015-06-23 to present available View Source

    if the amount was credited at the same rate in relation to the amount of interest or money, as the case may be, as the rate at which amounts were similarly credited for the year to all other members of the credit union of the same class; (répartition proportionnelle à l’importance de l’emprunt)