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Versions of s. 127.491(3)

I-3.3 — Income Tax Act · 1 version · View current text

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

  1. 2026-03-26 to present available View Source

    Subsection (2) does not apply to an entity that is described in any of paragraphs (b) to (i) of the definition qualifying corporation in subsection (1) unless the entity agrees in writing with the Minister to be subject to the provisions of this Act in respect of the entity’s clean electricity investment tax credit, with any modifications to those provisions that the circumstances require.