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Versions of s. 261(1), definition “legal entity financial statements”

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. 2007-12-14 to 2009-03-12 View Source

    legal-entity financial statements of a taxpayer for a taxation year means the financial statements of the taxpayer that would be prepared for that taxation year in accordance with generally accepted accounting principles that are applicable to that taxation year if those generally accepted accounting principles did not require consolidation.