Hyperlawhypertext legal database Income Tax Act

← Historical versions

Versions of s. 237.1(7.4)(b)

I-3.3 — Income Tax Act · 3 versions · View current text

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

  1. 2018-06-21 to present available View Source
    25% of the greater of
    Full text

    25% of the greater of

  2. 2012-06-29 to 2018-06-21 View Source
    25% of the totalgreater of all amounts each of which is the consideration received or receivable from a person in respect of the tax shelter before the correct information is filed with the Minister or the identification number is issued, as the case may be.
    Full text

    25% of the greater of

  3. 2004-08-31 to 2012-06-29 View Source

    25% of the total of all amounts each of which is the consideration received or receivable from a person in respect of the tax shelter before the correct information is filed with the Minister or the identification number is issued, as the case may be.