Hyperlawhypertext legal database Income Tax Act

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Versions of s. 272(2)

I-3.3 — Income Tax Act · 1 version · View current text

Historical text comes from the Justice Laws point-in-time corpus and is unofficial — not the official version.

  1. 2017-07-01 to present available View Source

    The balance or value of an account is determined on the last day of the calendar year or other appropriate reporting period.