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Versions of s. 14(5), definition “adjustment time”, para (a)

I-3.3 — Income Tax Act · 2 versions

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

  1. 2013-06-26 to 2017-01-01 View Source
    in the case offor a corporation formed as a result of an amalgamation occurring after June 30, 1988,corporation, the time immediately beforeafter the amalgamation,commencement of its first taxation year commencing after June 1988, and
    Full text

    for a corporation, the time immediately after the commencement of its first taxation year commencing after June 1988, and

  2. 2004-08-31 to 2013-06-26 View Source

    in the case of a corporation formed as a result of an amalgamation occurring after June 30, 1988, the time immediately before the amalgamation,