Hyperlawhypertext legal database Income Tax Act

← Historical versions

Versions of s. 163.1(c)

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. 2004-08-31 to present available View Source

    25% of the interest that would have been payable by the person under section 161 in respect of all instalments for the year if no instalment had been made for that year.