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Versions of s. 34.2(3)(b)

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
    the amount determined by the formula A × B/C where A is the corporation’s income from the partnership for the particular period (other than any amount for which a deduction is available under section 112 or 113), B is the number of days that are both in the corporation’s taxation year and the particular period, and C is the number of days in the particular period.
    Full text

    the amount determined by the formula A × B/C where A is the corporation’s income from the partnership for the particular period (other than any amount for which a deduction is available under section 112 or 113), B is the number of days that are both in the corporation’s taxation year and the particular period, and C is the number of days in the particular period.

  2. 2011-12-15 to 2013-12-12 View Source
    allthe oramount substantiallydetermined all ofby the grossformula revenueA of× B/C where A is the othercorporation’s business is derivedincome from the sale,partnership leasing,for rentalthe particular period (other than any amount for which a deduction is available under section 112 or development,113), asB is the case may be,number of similardays propertiesthat orare both in the renderingcorporation’s taxation year and the particular period, and C is the number of similardays services.in the particular period.
    Full text

    the amount determined by the formula A × B/C where A is the corporation’s income from the partnership for the particular period (other than any amount for which a deduction is available under section 112 or 113), B is the number of days that are both in the corporation’s taxation year and the particular period, and C is the number of days in the particular period.

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

    all or substantially all of the gross revenue of the other business is derived from the sale, leasing, rental or development, as the case may be, of similar properties or the rendering of similar services.