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Versions of s. 144.1(1), definition “key employee”, para (a)

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. 2010-12-15 to present available View Source

    was at any time in the taxation year or in a preceding taxation year, a specified employee of the employer; or