Hyperlawhypertext legal database Income Tax Act

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Versions of s. 261(1), definition “reversionary year”

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.

  1. 2017-12-14 to present available View Source
    reversionary year of a taxpayer means a taxation year that begins after the last functional currency year of the taxpayer. (année de rétablissement)
    Full text

    reversionary year of a taxpayer means a taxation year that begins after the last functional currency year of the taxpayer. (année de rétablissement)

  2. 2016-12-15 to 2017-12-14 View Source
    reversionary year of a taxpayer means a taxation year that begins after the last functional currency year of the taxpayer. (année de rétablissement)
    Full text

    reversionary year of a taxpayer means a taxation year that begins after the last functional currency year of the taxpayer. (année de rétablissement)

  3. 2009-03-12 to 2016-12-15 View Source

    reversionary year of a taxpayer means a taxation year that begins after the last functional currency year of the taxpayer.