Hyperlawhypertext legal database Income Tax Act

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Versions of s. 142.51(1), definition “base year”

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. 2009-03-12 to present available View Source

    base year of a taxpayer means the taxpayer’s taxation year that immediately precedes its transition year. (année de base)