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Versions of s. 138(4.2)(c)(ii)(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

    where the insurer has not made an election under subsection 138(9) in respect of its 1975 taxation year, the amount that would have been deductible under paragraph 138(3)(c) of that Act in computing its income for its 1977 taxation year if the insurer had claimed the maximum allowable amount in each of its taxation years ending before 1978 and after 1974