Hyperlawhypertext legal database Income Tax Act

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Versions of s. 20.2(3)(a)(i)

I-3.3 — Income Tax Act · 1 version · View current text

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

  1. 2004-08-31 to present available View Source

    if the amount of liabilities to other persons and partnerships at that time is less than 95% of the amount of its assets at that time, the amount determined by the formula IL + IBA × (0.95 × A - L)/BA