Hyperlawhypertext legal database Income Tax Act

← Historical versions

Versions of s. 34.2(11)(b)(ii)

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 amountcharacter byof whichcapital theis corporation’sdeemed qualifyingto transitionalbe incomean inallowable respectcapital loss of the partnershipcorporation is increased infor the particular year becausefrom the disposition of the application of subsections (16) and (17), andproperty.
    Full text

    the character of capital is deemed to be an allowable capital loss of the corporation for the particular year from the disposition of property.

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

    the amount by which the corporation’s qualifying transitional income in respect of the partnership is increased in the particular year because of the application of subsections (16) and (17), and