Hyperlawhypertext legal database Income Tax Act

← Historical versions

Versions of s. 18.2(1), definition “excess capacity”, para (a)

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. 2024-06-20 to present available View Source

    if subsection 18.21(2) applies in respect of the taxpayer for the year, nil; and