Hyperlawhypertext legal database Income Tax Act

← Historical versions

Versions of s. 233.8(1), definition “constituent entity”, para (b)

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. 2016-12-15 to present available View Source

    any business entity that is excluded from the MNE group’s consolidated financial statements solely because of size or materiality. (entité constitutive)