Versions of s. 161.1(1), definition “accumulated underpayment amount”

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

2010-12-15 to present available View Source

accumulated underpayment amount, of a corporation for a period, means the underpayment amount of the corporation for the period together with arrears interest (including, for greater certainty, compound interest) that accrued with respect to the underpayment amount before the date specified under paragraph (3)(b) by the corporation in its application for the period. (moins-payé accumulé)

Full text

accumulated underpayment amount, of a corporation for a period, means the underpayment amount of the corporation for the period together with arrears interest (including, for greater certainty, compound interest) that accrued with respect to the underpayment amount before the date specified under paragraph (3)(b) by the corporation in its application for the period. (moins-payé accumulé)
2004-08-31 to 2010-12-15 View Source

accumulated underpayment amount, of a corporation for a period, means the underpayment amount of the corporation for the period together with arrears interest (including, for greater certainty, compound interest) that accrued with respect to the underpayment amount before the date specified under paragraph (3)(b) by the corporation in its application for the period.