← Historical versions

Versions of s. 98(5)(h)(i)

I-3.3 — Income Tax Act · 1 version

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

  1. 2004-08-31 to 2017-01-01 View Source

    for the purpose of determining the proprietor’s cumulative eligible capital in respect of the business, an amount equal to 3/4 of the amount determined under subparagraph 98(5)(b)(i.1) in respect of the business shall be added to the amount otherwise determined in respect thereof for P in the definition cumulative eligible capital in subsection 14(5), and