Hyperlawhypertext legal database Income Tax Act

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Versions of s. 144(1), definition “employees profit sharing plan”, para (b)(v)

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

    in each year that ended after 1991 and at or before the particular time, the total of all amounts each of which is an amount that may be deducted under subsection 144(9) in computing the employee’s income because the employee ceased to be a beneficiary under the plan in the year. (régime de participation des employés aux bénéfices)