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Versions of s. 138(3)(a)(iii)(B)

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 amount, if any, by which the total of all amounts, each of which is the insurer’s income, determined in accordance with prescribed rules, for the year or a preceding taxation year ending after 1968 from its participating life insurance business carried on in Canada exceeds the total of all amounts each of which is an amount deductible under this subparagraph or subparagraph 138(3)(a)(iv) in computing its incomes for taxation years ending before the year,