Hyperlawhypertext legal database Income Tax Act

← Historical versions

Versions of s. 260(6.1)

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. 2018-12-13 to present available View Source
    Notwithstanding subsection 260(6), thereThere may be deducted in computing a corporation’s income under Part I from a business or property for a taxation year an amount equal to the lesser of
    Full text

    There may be deducted in computing a corporation’s income under Part I from a business or property for a taxation year an amount equal to the lesser of

  2. 2004-08-31 to 2018-12-13 View Source

    Notwithstanding subsection 260(6), there may be deducted in computing a corporation’s income under Part I from a business or property for a taxation year an amount equal to the lesser of