← Historical versions

Versions of s. 190.16(4)

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 2007-02-21 View Source

    For the purposes of this Part, the least amount allocated for a taxation year to a member of a related group under an agreement described in subsection 190.16(2) or by the Minister under subsection 190.16(3) is the capital allowance for that year of the member.