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Versions of s. 28(1.3)

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. 2017-01-01 to present available View Source
    For each taxation year that is less than 51 weeks, the reference in subsection 28(1.2) to “70” shall be read as a reference to the number determined by the formula 100 - (30 × A/365) where A is the number of days in the taxation year.
    Full text

    For each taxation year that is less than 51 weeks, the reference in subsection 28(1.2) to “70” shall be read as a reference to the number determined by the formula 100 - (30 × A/365) where A is the number of days in the taxation year.

  2. 2004-08-31 to 2017-01-01 View Source

    For each taxation year that is less than 51 weeks, the reference in subsection 28(1.2) to “70” shall be read as a reference to the number determined by the formula 100 - (30 × A/365) where A is the number of days in the taxation year.