Hyperlawhypertext legal database Income Tax Act

← Historical versions

Versions of s. 37(6.1)

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 a taxpayer was, at any time (in this subsection referred to as “that time”) before the end of a taxation year of the taxpayer, last subject to a loss restriction event, the amount determined for the purposes of paragraph (1)(h) for the year with respect to the taxpayer in respect of a business is the amount, if any, by which
    Full text

    If a taxpayer was, at any time (in this subsection referred to as “that time”) before the end of a taxation year of the taxpayer, last subject to a loss restriction event, the amount determined for the purposes of paragraph (1)(h) for the year with respect to the taxpayer in respect of a business is the amount, if any, by which

  2. 2013-12-12 to 2017-12-14 View Source
    WhereIf a taxpayer is a corporation control of which was last acquired by a person or group of personswas, at any time (in this subsection referred to as “that time”) before the end of a taxation year of the corporation,taxpayer, last subject to a loss restriction event, the amount determined for the purposes of paragraph 37(1)(h)(1)(h) for the year with respect to the corporationtaxpayer in respect of a business is the amount, if any, by which
    Full text

    If a taxpayer was, at any time (in this subsection referred to as “that time”) before the end of a taxation year of the taxpayer, last subject to a loss restriction event, the amount determined for the purposes of paragraph (1)(h) for the year with respect to the taxpayer in respect of a business is the amount, if any, by which

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

    Where a taxpayer is a corporation control of which was last acquired by a person or group of persons at any time (in this subsection referred to as “that time”) before the end of a taxation year of the corporation, the amount determined for the purposes of paragraph 37(1)(h) for the year with respect to the corporation in respect of a business is the amount, if any, by which