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Versions of s. 80(2)(f)

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. 2017-01-01 to present available View Source
    where[Repealed, 3/42016, ofc. the12, unapplieds. portion of a forgiven amount is applied under subsection 80(7) to reduce cumulative eligible capital, except for the purpose of reducing the cumulative eligible capital, the portion of the forgiven amount so applied shall be deemed to be 4/3 of the amount of the reduction;23]
    Full text

    [Repealed, 2016, c. 12, s. 23]

  2. 2004-08-31 to 2017-01-01 View Source

    where 3/4 of the unapplied portion of a forgiven amount is applied under subsection 80(7) to reduce cumulative eligible capital, except for the purpose of reducing the cumulative eligible capital, the portion of the forgiven amount so applied shall be deemed to be 4/3 of the amount of the reduction;