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Versions of s. 248(1), definition “small business corporation”, para (a)

I-3.3 — Income Tax Act · 2 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
    used principally in an active business carried on primarily in Canada by the particular corporation or by a corporation related to it,
    Full text

    used principally in an active business carried on primarily in Canada by the particular corporation or by a corporation related to it,

  2. 2004-08-31 to 2018-06-21 View Source

    used principally in an active business carried on primarily in Canada by the particular corporation or by a corporation related to it,