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Versions of s. 18.21(1), definition “group ratio”, 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

    except where paragraph (b) applies, the percentage determined by the formula 1.1 × A ÷ B where A is the group net interest expense of the consolidated group for the relevant period, and B is the group adjusted net book income of the consolidated group for the relevant period; and