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

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
    that is used by the corporation or trust in the year in, or held by it in the year in the course of, carrying on business in Canada, or
    Full text

    that is used by the corporation or trust in the year in, or held by it in the year in the course of, carrying on business in Canada, or

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

    that is used by the corporation or trust in the year in, or held by it in the year in the course of, carrying on business in Canada, or