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Income Tax Regulations

Version of section 6708 from 2013-06-26 to 2014-06-18:

 For the purpose of paragraph 204.8(2)(b) and subsection 204.81(8.3) of the Act, section 27.2 of the Community Small Business Investment Funds Act, 1992, S.O. 1992, c. 18, is a prescribed wind-up rule.

  • [NOTE: Application provisions are not included in the consolidated text
  • see relevant amending Acts and regulations.]
  • 2013, c. 34, s. 404

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