← Historical versions

Versions of s. 37(6.1)(a)(i)(B)

I-3.3 — Income Tax Act · 4 versions · View current text

Historical text comes from the Justice Laws point-in-time corpus and is unofficial — not the official version.

  1. 2026-03-26 to present available View Source
    the lesser of the amountsamount determined immediately before that time in respect of the taxpayer under subparagraphsparagraph (1)(b)(i) and (ii), as those paragraphs read on March 29, 2012, in respect of expenditures made, and property acquired, by the taxpayer before 2014,(1)(b), or
    Full text

    the amount determined immediately before that time in respect of the taxpayer under paragraph (1)(b), or

  2. 2017-12-14 to 2026-03-26 View Source
    the lesser of the amounts determined immediately before that time in respect of the taxpayer under subparagraphs (1)(b)(i) and (ii), as those paragraphs read on March 29, 2012, in respect of expenditures made, and property acquired, by the taxpayer before 2014, or
    Full text

    the lesser of the amounts determined immediately before that time in respect of the taxpayer under subparagraphs (1)(b)(i) and (ii), as those paragraphs read on March 29, 2012, in respect of expenditures made, and property acquired, by the taxpayer before 2014, or

  3. 2013-12-12 to 2017-12-14 View Source
    the lesser of the amounts determined immediately before that time in respect of the corporationtaxpayer under subparagraphs 37(1)(b)(i)(1)(b)(i) and 37(1)(b)(ii)(ii), immediatelyas those paragraphs read on March 29, 2012, in respect of expenditures made, and property acquired, by the taxpayer before that time,2014, or
    Full text

    the lesser of the amounts determined immediately before that time in respect of the taxpayer under subparagraphs (1)(b)(i) and (ii), as those paragraphs read on March 29, 2012, in respect of expenditures made, and property acquired, by the taxpayer before 2014, or

  4. 2004-08-31 to 2013-12-12 View Source

    the lesser of the amounts determined in respect of the corporation under subparagraphs 37(1)(b)(i) and 37(1)(b)(ii) immediately before that time, or