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Versions of s. 34.2(11)(a)

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
    the specifiedcorporation percentagemay, in computing its income for the particular yearyear, ofclaim an amount, as a reserve, not exceeding the corporation’s qualifying transitional income in respectleast of the partnership,
    Full text

    the corporation may, in computing its income for the particular year, claim an amount, as a reserve, not exceeding the least of

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

    the specified percentage for the particular year of the corporation’s qualifying transitional income in respect of the partnership,