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Versions of s. 138(12), definition “transition year”, para (b)

I-3.3 — Income Tax Act · 3 versions

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

  1. 2017-12-14 to 2023-01-01 View Source
    in respect of the International Financial Reporting Standards adopted by the Accounting Standards Board and effective as of January 1, 2011, the life insurer’s first taxation year that begins after 2010, and
    Full text

    in respect of the International Financial Reporting Standards adopted by the Accounting Standards Board and effective as of January 1, 2011, the life insurer’s first taxation year that begins after 2010, and

  2. 2013-06-26 to 2017-12-14 View Source
    in respect of the International Financial Reporting Standards adopted by the Accounting Standards Board and effective as of January 1, 2011, the life insurer’s first taxation year that begins after 2010;2010, and
    Full text

    in respect of the International Financial Reporting Standards adopted by the Accounting Standards Board and effective as of January 1, 2011, the life insurer’s first taxation year that begins after 2010, and

  3. 2010-12-15 to 2013-06-26 View Source

    in respect of the International Financial Reporting Standards adopted by the Accounting Standards Board and effective as of January 1, 2011, the life insurer’s first taxation year that begins after 2010;