Government of Canada / Gouvernement du Canada
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Income Tax Regulations

Version of section 401 from 2009-03-12 to 2024-02-06:

 This Part applies to determine the amount of taxable income of a corporation earned in a taxation year in a particular province.

  • [NOTE: Application provisions are not included in the consolidated text
  • see relevant amending Acts and regulations.]
  • SOR/94-686, s. 79(F)
  • 2009, c. 2, s. 92

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