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Versions of s. 34(a)

I-3.3 — Income Tax Act · 2 versions

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

  1. 2017-12-14 to 2024-01-01 View Source
    whereif the taxpayer so elects in the taxpayer’s return of income under this Part for the year,year and the year begins before March 22, 2017, there shall not be included any amount in respect of work in progress at the end of the year; and
    Full text

    if the taxpayer so elects in the taxpayer’s return of income under this Part for the year and the year begins before March 22, 2017, there shall not be included any amount in respect of work in progress at the end of the year; and

  2. 2004-08-31 to 2017-12-14 View Source

    where the taxpayer so elects in the taxpayer’s return of income under this Part for the year, there shall not be included any amount in respect of work in progress at the end of the year; and