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Versions of s. 87(2)(aa)(i)

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. 2019-01-01 to present available View Source
    thatfor wasthe notpurpose aof privatecomputing the eligible refundable dividend tax on hand and non-eligible refundable dividend tax on hand (as defined in subsection 129(4)) of the new corporation at the end of its lastfirst taxation year,year orthere shall be added to the total determined under those definitions in respect of the new corporation for the year
    Full text

    for the purpose of computing the eligible refundable dividend tax on hand and non-eligible refundable dividend tax on hand (as defined in subsection 129(4)) of the new corporation at the end of its first taxation year there shall be added to the total determined under those definitions in respect of the new corporation for the year

  2. 2004-08-31 to 2019-01-01 View Source

    that was not a private corporation at the end of its last taxation year, or