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Versions of s. 99(1)

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. 2013-06-26 to present available View Source
    ExceptSubject as provided into subsection 99(2),(2), where,if, at any particular time in a fiscal period of a partnership, the partnership would, butif forthis Act were read without reference to subsection 98(1), have ceased to exist, the fiscal period shall beis deemed to have ended immediately before the time that is immediately before that particular time.
    Full text

    Subject to subsection (2), if, at any particular time in a fiscal period of a partnership, the partnership would, if this Act were read without reference to subsection 98(1), have ceased to exist, the fiscal period is deemed to have ended immediately before the time that is immediately before that particular time.

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

    Except as provided in subsection 99(2), where, at any time in a fiscal period of a partnership, the partnership would, but for subsection 98(1), have ceased to exist, the fiscal period shall be deemed to have ended immediately before that time.