Hyperlawhypertext legal database Income Tax Act

← Historical versions

Versions of s. 142.4(5)(c)(ii)

I-3.3 — Income Tax Act · 1 version · View current text

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

  1. 2004-08-31 to present available View Source

    the taxpayer elects in writing, filed with the Minister before July 1997, to have this paragraph apply,