Income Tax Regulations
Version of section 1407 from 2023-01-01 to 2024-04-01:
1407 For greater certainty, any amount referred to in or determined under section 1404 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
- 2022, c. 19, s. 83
- Date modified: