← Historical versions

Versions of s. 180.2(1), definition “base taxation year”, para (b)

I-3.3 — Income Tax Act · 3 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 last 6 months of a calendar year, the taxation year that ended on December 31 of the preceding calendar year;year. (année de base)
    Full text

    where the month is any of the last 6 months of a calendar year, the taxation year that ended on December 31 of the preceding calendar year. (année de base)

  2. 2008-01-01 to 2018-06-21 View Source
    where the month is any of the last 6 months of a calendar year, the taxation year that ended on December 31 of the preceding calendar year.year;
    Full text

    where the month is any of the last 6 months of a calendar year, the taxation year that ended on December 31 of the preceding calendar year;

  3. 2004-08-31 to 2008-01-01 View Source

    where the month is any of the last 6 months of a calendar year, the taxation year that ended on December 31 of the preceding calendar year.