← Historical versions

Versions of s. 15.1(3), definition “eligible small business corporation”

I-3.3 — Income Tax Act · 1 version

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

  1. 2004-08-31 to 2023-06-22 View Source

    eligible small business corporation at any time means a taxable Canadian corporation that at that time is