Hyperlawhypertext legal database Income Tax Act

← Historical versions

Versions of s. 44.1(1), definition “eligible small business corporation”, para (a)

I-3.3 — Income Tax Act · 2 versions

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

  1. 2013-06-26 to present available View Source
    assets used principally in an active business carried on primarily in Canada by the corporation or by an eligible small business corporation that is related to the corporation;
    Full text

    assets used principally in an active business carried on primarily in Canada by the corporation or by an eligible small business corporation that is related to the corporation;

  2. 2004-08-31 to 2013-06-26 View Source

    assets used principally in an active business carried on primarily in Canada by the corporation or by an eligible small business corporation that is related to the corporation;