Hyperlawhypertext legal database Income Tax Act

← Historical versions

Versions of s. 18.2(4)(i)(i)(B)

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

    subsection (9) does not apply to a tax benefit in respect of a prior election for the taxation year of the transferor or transferee, or