Versions of s. 248(1), definition “relevant factor”, para (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.

2018-06-21 to present available View Source

for taxation years that end after 2009, the amount determined by the formula 1/(A – B) where A is the percentage set out in paragraph 123(1)(a), and B is the percentage that is the corporation’s general rate reduction percentage (as defined by section 123.4) for the taxation year; (facteur de référence)

Full text

for taxation years that end after 2009, the amount determined by the formula 1/(A – B) where A is the percentage set out in paragraph 123(1)(a), and B is the percentage that is the corporation’s general rate reduction percentage (as defined by section 123.4) for the taxation year; (facteur de référence)
2016-06-22 to 2018-06-21 View Source

for taxation years that end after 2009, the amount determined by the formula 1/(A – B) where A is the percentage set out in paragraph 123(1)(a), and B is the percentage that is the corporation’s general rate reduction percentage (as defined by section 123.4) for the taxation year; (facteur de référence)

Full text

for taxation years that end after 2009, the amount determined by the formula 1/(A – B) where A is the percentage set out in paragraph 123(1)(a), and B is the percentage that is the corporation’s general rate reduction percentage (as defined by section 123.4) for the taxation year; (facteur de référence)
2013-06-26 to 2016-06-22 View Source

for taxation years that end after 2009, the amount determined by the formula 1/(A – B) where A is the percentage set out in paragraph 123(1)(a), and B is the percentage that is the corporation’s general rate reduction percentage (as defined by section 123.4) for the taxation year;