← Historical versions

Versions of s. 34.2(1), definition “single tier alignment”

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. 2013-12-12 to present available View Source
    single-tier alignment, in respect of a partnership, means the ending of a fiscal period of the partnership under subsection 249.1(8). (alignement pour palier unique)
    Full text

    single-tier alignment, in respect of a partnership, means the ending of a fiscal period of the partnership under subsection 249.1(8). (alignement pour palier unique)

  2. 2011-12-15 to 2013-12-12 View Source

    single-tier alignment, in respect of a partnership, means the ending of a fiscal period of the partnership under subsection 249.1(8).