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Versions of s. 18(5), definition “equity amount”, para (a)(i)

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
    the retained earnings of the corporation at the beginning of the year, except to the extent that those earnings include retained earnings of any other corporation,
    Full text

    the retained earnings of the corporation at the beginning of the year, except to the extent that those earnings include retained earnings of any other corporation,

  2. 2013-12-12 to 2018-12-13 View Source

    the retained earnings of the corporation at the beginning of the year, except to the extent that those earnings include retained earnings of any other corporation,