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Versions of s. 138(3.1)(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 prescribed to be an insurer’s 1977 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 1978 taxation year.