Hyperlawhypertext legal database Income Tax Act

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Versions of s. 34.2(2)

I-3.3 — Income Tax Act · 3 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
    Subject to subsections (5) and (9), a corporation (other than a professional corporation) shall include in computing its income for a taxation year its adjusted stub period accrual in respect of a partnership if
    Full text

    Subject to subsections (5) and (9), a corporation (other than a professional corporation) shall include in computing its income for a taxation year its adjusted stub period accrual in respect of a partnership if

  2. 2011-12-15 to 2013-12-12 View Source
    ForSubject theto purposesubsections of(5) theand definition(9), Decembera 31,corporation 1995(other incomethan a professional corporation) shall include in subsectioncomputing 34.2(1), a taxpayer’sits income or loss from a business for a qualifyingtaxation fiscalyear its adjusted stub period shallaccrual bein computedrespect asof a partnership if
    Full text

    Subject to subsections (5) and (9), a corporation (other than a professional corporation) shall include in computing its income for a taxation year its adjusted stub period accrual in respect of a partnership if

  3. 2004-08-31 to 2011-12-15 View Source

    For the purpose of the definition December 31, 1995 income in subsection 34.2(1), a taxpayer’s income or loss from a business for a qualifying fiscal period shall be computed as if