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Versions of s. 190.17(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

    The least amount allocated for a taxation year to a member of a related group under an agreement described in subsection 190.17(2) or by the Minister under subsection 190.17(3) is the enhanced capital deduction for the taxation year of the member, but, if no such allocation is made, the enhanced capital deduction of the member for the year is nil.