← Historical versions

Versions of s. 24(1)(a)

I-3.3 — Income Tax Act · 1 version

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

  1. 2004-08-31 to 2017-01-01 View Source

    there shall be deducted, for the first such taxation year, the amount of the taxpayer’s cumulative eligible capital in respect of the business at that time;