Hyperlawhypertext legal database Income Tax Act

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Versions of s. 34.2(12)

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
    ASubject to subsection (5), if a reserve was claimed by a corporation shallunder includesubsection in computing its income(11) in respect of a partnership for a taxation year the amount, if any, deducted by it under subsection (11) in respect of the partnership for its immediately preceding taxation year.year,
    Full text

    Subject to subsection (5), if a reserve was claimed by a corporation under subsection (11) in respect of a partnership for the immediately preceding taxation year,

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

    A corporation shall include in computing its income in respect of a partnership for a taxation year the amount, if any, deducted by it under subsection (11) in respect of the partnership for its immediately preceding taxation year.