← Historical versions

Versions of s. 34.2(2)(c)

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
    at the end of the year, the corporation is entitled to a share of an income, loss, taxable capital gain or allowable capital loss of the partnership for the fiscal period referred to in paragraph (b).
    Full text

    at the end of the year, the corporation is entitled to a share of an income, loss, taxable capital gain or allowable capital loss of the partnership for the fiscal period referred to in paragraph (b).

  2. 2011-12-15 to 2013-12-12 View Source
    at the maximumend amountof deductiblethe year, the corporation is entitled to a share of an income, loss, taxable capital gain or allowable capital loss of the partnership for the fiscal period referred to in respectparagraph of any reserve, allowance or other amount were deducted; and(b).
    Full text

    at the end of the year, the corporation is entitled to a share of an income, loss, taxable capital gain or allowable capital loss of the partnership for the fiscal period referred to in paragraph (b).

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

    the maximum amount deductible in respect of any reserve, allowance or other amount were deducted; and