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Versions of s. 190.13(c)(iv)(C)

I-3.3 — Income Tax Act · 1 version

Historical text comes from the Justice Laws point-in-time corpus and is unofficial — not the official version.

  1. 2004-08-31 to 2009-03-12 View Source

    all amounts each of which is the amount of a reserve described in subparagraph 138(3)(a)(i), to the extent that it is included in the amount determined under clause 190.13(c)(iv)(A) and is deductible under subparagraph 138(3)(a)(i) in computing its income under Part I for the year, and