Hyperlawhypertext legal database Income Tax Act

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Versions of s. 261(7)(e)

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
    an amount that has been deducted or claimed as a reserve in computing the income of the taxpayer for its last Canadian currency year;
    Full text

    an amount that has been deducted or claimed as a reserve in computing the income of the taxpayer for its last Canadian currency year;

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

    an amount that has been deducted or claimed as a reserve in computing the income of the taxpayer for its last Canadian currency year;