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

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 any other corporation,taxpayer, the time immediately after the commencement of itsthe taxpayer’s first taxationfiscal yearperiod commencing after June1987 30,in 1988,respect andof the business;
    Full text

    for any other taxpayer, the time immediately after the commencement of the taxpayer’s first fiscal period commencing after 1987 in respect of the business;

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

    in the case of any other corporation, the time immediately after the commencement of its first taxation year commencing after June 30, 1988, and