Hyperlawhypertext legal database Income Tax Act

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Versions of s. 37(1)(h)

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. 2017-12-14 to present available View Source
    if the taxpayer was subject to a loss restriction event before the end of the year, the amount determined for the year under subsection (6.1) with respect to the taxpayer.
    Full text

    if the taxpayer was subject to a loss restriction event before the end of the year, the amount determined for the year under subsection (6.1) with respect to the taxpayer.

  2. 2013-12-12 to 2017-12-14 View Source
    whereif the taxpayer iswas subject to a corporationloss controlrestriction of which has been acquired by a person or group of personsevent before the end of the year, the amount determined for the year under subsection 37(6.1)(6.1) with respect to the corporation.taxpayer.
    Full text

    if the taxpayer was subject to a loss restriction event before the end of the year, the amount determined for the year under subsection (6.1) with respect to the taxpayer.

  3. 2004-08-31 to 2013-12-12 View Source

    where the taxpayer is a corporation control of which has been acquired by a person or group of persons before the end of the year, the amount determined for the year under subsection 37(6.1) with respect to the corporation.