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Versions of s. 237.5(1), definition “reporting corporation”, 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. 2023-06-22 to present available View Source

    the carrying value of the corporation’s assets is greater than or equal to $50 million at the end of the year; and