Versions of s. 40(2.1)

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

2013-11-25 to present available View Source

For the purpose of subsections (1) and (2), a court may determine a corporation to be a small revenue corporation if the court is satisfied that the corporation’s gross revenues for the 12 months immediately before the day on which the subject matter of the proceedings arose — or, if it arose on more than one day, for the 12 months immediately before the first day on which the subject matter of the proceedings arose — were not more than $5,000,000.