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Versions of s. 261(6.1)(a)(iii)

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. 2017-12-14 to present available View Source
    had as its first reversionary year its first taxation year, if any, that begins after the particular taxpayer’s last functional currency year,
    Full text

    had as its first reversionary year its first taxation year, if any, that begins after the particular taxpayer’s last functional currency year,

  2. 2009-03-12 to 2017-12-14 View Source

    had as its first reversionary year its first taxation year, if any, that begins after the particular taxpayer’s last functional currency year,