Tax wiki
s. 181.71
PART I.3 — Tax on Large Corporations
Provisions applicable — Crown corporations
Not yet annotated · Text current to 2026-06-21 · section last amended 2004-08-31
Current text
Section 27 applies to this Part with any modifications that the circumstances require.
Source: Justice Laws Website. Not an official version.
Historic text
This section has not been amended since the start of the point-in-time record on 31 August 2004.
Earlier versions: Justice Laws point-in-time versions of the Act (from 31 August 2004), and CanLII (under “Versions”). On Justice Laws, each version of section 181.71 links to the one before it.
Enacting and amending legislation
- 1998, c. 19, s. 199
Text before 2004 is found in the annual Statutes of Canada cited above. Application and coming-into-force provisions are not part of the consolidation; see the amending Acts.
Cross-references
No other section of the Act refers to this section, and it refers to no other section.
References are generated from the statutory text and list other sections of the Act only.
Citation
Income Tax Act, R.S.C. 1985, c. 1 (5th Supp.), s. 181.71.