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Versions of s. 180.2(1), definition “base taxation year”, para (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. 2018-06-21 to present available View Source
    where the month is any of the first 6 months of a calendar year, the taxation year that ended on December 31 of the second preceding calendar year, and
    Full text

    where the month is any of the first 6 months of a calendar year, the taxation year that ended on December 31 of the second preceding calendar year, and

  2. 2004-08-31 to 2018-06-21 View Source

    where the month is any of the first 6 months of a calendar year, the taxation year that ended on December 31 of the second preceding calendar year, and