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← Historical versions

Versions of s. 18(1)(e)

I-3.3 — Income Tax Act · 2 versions · View current text

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

  1. 2018-12-13 to present available View Source
    an amount as, or on account of, a reserve, a contingent liability or amount or a sinking fund except as expressly permitted by this Part;
    Full text

    an amount as, or on account of, a reserve, a contingent liability or amount or a sinking fund except as expressly permitted by this Part;

  2. 2004-08-31 to 2018-12-13 View Source

    an amount as, or on account of, a reserve, a contingent liability or amount or a sinking fund except as expressly permitted by this Part;