← Historical versions

Versions of s. 138(11.91)(f)(ii)

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

    the excess shall be deemed to have been allowed to the insurer in respect of the property under regulations made under paragraph 20(1)(a) in computing its income for taxation years ending before the commencement of the particular taxation year.