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← Historical versions

Versions of s. 149(10)(a)

I-3.3 — Income Tax Act · 3 versions · View current text

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

  1. 2019-01-01 to present available View Source
    the taxation year of the person that would, but for this paragraph, have included that time is deemed to end immediately before that time, a new taxation year of the person is deemed to begin at that time and, for the purpose of determining the person’s fiscal period after that time, the person is deemed not to have established a fiscal period before that time;
    Full text

    the taxation year of the person that would, but for this paragraph, have included that time is deemed to end immediately before that time, a new taxation year of the person is deemed to begin at that time and, for the purpose of determining the person’s fiscal period after that time, the person is deemed not to have established a fiscal period before that time;

  2. 2013-12-12 to 2019-01-01 View Source
    the taxation year of the corporationperson that wouldwould, otherwisebut for this paragraph, have included that time is deemed to have endedend immediately before that time, a new taxation year of the corporationperson is deemed to have begunbegin at that time and, for the purpose of determining the taxpayer’sperson’s fiscal period after that time, the taxpayerperson is deemed not to have established a fiscal period before that time;
    Full text

    the taxation year of the person that would, but for this paragraph, have included that time is deemed to end immediately before that time, a new taxation year of the person is deemed to begin at that time and, for the purpose of determining the person’s fiscal period after that time, the person is deemed not to have established a fiscal period before that time;

  3. 2004-08-31 to 2013-12-12 View Source

    the taxation year of the corporation that would otherwise have included that time is deemed to have ended immediately before that time, a new taxation year of the corporation is deemed to have begun at that time and, for the purpose of determining the taxpayer’s fiscal period after that time, the taxpayer is deemed not to have established a fiscal period before that time;