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← Historical versions

Versions of s. 190.16(3)(b)

I-3.3 — Income Tax Act · 2 versions

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

  1. 2007-02-21 to 2013-06-26 View Source
    1/2that proportion of the amount,capital ifdeduction any,amount byallocated whichto the lessercorporation for the purposes of paragraph (1)(b) that the number of days in the taxation year that are after June 30, 2006 is of the number of days in the taxation year.
    Full text

    that proportion of the capital deduction amount allocated to the corporation for the purposes of paragraph (1)(b) that the number of days in the taxation year that are after June 30, 2006 is of the number of days in the taxation year.

  2. 2004-08-31 to 2007-02-21 View Source

    1/2 of the amount, if any, by which the lesser of