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Versions of s. 25(3)

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. 2017-01-01 to present available View Source
    WhereIf subsection 25(1)(1) applies in respect of a fiscal period of a business of an individual, for the purpose of computing the individual’s income for the fiscal period, section 13 is to be read without reference to its subsection (8).
    Full text

    If subsection (1) applies in respect of a fiscal period of a business of an individual, for the purpose of computing the individual’s income for the fiscal period, section 13 is to be read without reference to its subsection (8).

  2. 2004-08-31 to 2017-01-01 View Source

    Where subsection 25(1) applies in respect of a fiscal period of a business of an individual, for the purpose of computing the individual’s income for the fiscal period,