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← Historical versions

Versions of s. 34.2(4)(a)

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 specifiedportion percentageof the amount that, because of subparagraph (5)(a)(i) or (ii), was income for that preceding year is deductible in computing the income of the corporation for the particularcurrent yeartaxation ofyear; the taxpayer’s December 31, 1995 income in respect of the business;and
    Full text

    the portion of the amount that, because of subparagraph (5)(a)(i) or (ii), was income for that preceding year is deductible in computing the income of the corporation for the current taxation year; and

  2. 2004-08-31 to 2011-12-15 View Source

    the specified percentage for the particular year of the taxpayer’s December 31, 1995 income in respect of the business;