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Versions of s. 138(3.1)(a)

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

    an insurer’s 1975-76 excess policy dividend deduction shall be deemed to be an amount that was deductible under subparagraph 138(3)(a)(iii) in computing its incomes for taxation years before its 1977 taxation year; and