Income Tax Regulations

This version of section 5400 is in force from 2011-09-22 to 2013-04-29.


 [Repealed, SOR/2011-188, s. 21]

  • NOTE: Application provisions are not included in the consolidated text;
  • see relevant amending regulations. SOR/84-948, s. 15;
  • SOR/88-165, s. 29(F);
  • SOR/94-686, s. 69(F);
  • SOR/2011-188, s. 21.