Government of Canada / Gouvernement du Canada
Symbol of the Government of Canada


Income Tax Regulations

Version of section 1407 from 2004-08-31 to 2022-12-31:

 For greater certainty, any amount referred to in or determined under section 1404 or 1405 may be equal to, or less than, nil.

  • [NOTE: Application provisions are not included in the consolidated text
  • see relevant amending Acts and regulations.]
  • SOR/99-269, s. 6

Date modified: