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Versions of s. 138(12), definition “base year”

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. 2023-01-01 to present available View Source
    base year of a lifean insurer means the life insurer’s taxation year that immediately precedes its transition year; (année de base)
    Full text

    base year of an insurer means the insurer’s taxation year that immediately precedes its transition year; (année de base)

  2. 2017-12-14 to 2023-01-01 View Source
    base year of a life insurer means the life insurer’s taxation year that immediately precedes its transition year; (année de base)
    Full text

    base year of a life insurer means the life insurer’s taxation year that immediately precedes its transition year; (année de base)

  3. 2009-03-12 to 2017-12-14 View Source

    base year of a life insurer means the life insurer’s taxation year that immediately precedes its transition year;