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Versions of s. 184(4)(b)(ii)

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. 2013-06-26 to present available View Source
    each shareholder described in subparagraph 184(4)(a)(i)(a)(i) concurs with the election, in which case, notwithstanding subsections 152(4) to 152(5),(5), suchany assessment of the tax, interest and penalties payable by each suchof shareholderthose shareholders for any taxation year mayshall be made asthat is necessary to take the corporation’s election into account.
    Full text

    each shareholder described in subparagraph (a)(i) concurs with the election, in which case, notwithstanding subsections 152(4) to (5), any assessment of the tax, interest and penalties payable by each of those shareholders for any taxation year shall be made that is necessary to take the corporation’s election into account.

  2. 2004-08-31 to 2013-06-26 View Source

    each shareholder described in subparagraph 184(4)(a)(i) concurs with the election, in which case, notwithstanding subsections 152(4) to 152(5), such assessment of the tax, interest and penalties payable by each such shareholder for any taxation year may be made as is necessary to take the corporation’s election into account.