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Versions of s. 149(10)(d)

I-3.3 — Income Tax Act · 4 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
    [Repealed, 2016, c. 12, s. 54]
    Full text

    [Repealed, 2016, c. 12, s. 54]

  2. 2017-01-01 to 2019-01-01 View Source
    there[Repealed, is2016, toc. be12, deducteds. under paragraph 20(1)(b) in computing the person’s income from a business for the taxation year that ended immediately before that time the amount, if any, by which the person’s cumulative eligible capital immediately before the disposition time in respect of the business exceeds the total of54]
    Full text

    [Repealed, 2016, c. 12, s. 54]

  3. 2013-12-12 to 2017-01-01 View Source
    where,there is to be deducted under paragraph 20(1)(b) in computing the person’s income from a business for the taxation year that ended immediately before that time the amount, if any, by which the person’s cumulative eligible capital immediately before the disposition time, the corporation’s cumulative eligible capitaltime in respect of athe business exceeds the total of
    Full text

    there is to be deducted under paragraph 20(1)(b) in computing the person’s income from a business for the taxation year that ended immediately before that time the amount, if any, by which the person’s cumulative eligible capital immediately before the disposition time in respect of the business exceeds the total of

  4. 2004-08-31 to 2013-12-12 View Source

    where, immediately before the disposition time, the corporation’s cumulative eligible capital in respect of a business exceeds the total of