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I-3 - Taxation Act

Section 215
Disposition versions

Full text
215. (Repealed).
1972, c. 23, s. 203; 1973, c. 17, s. 21; 1984, c. 15, s. 50; 1986, c. 19, s. 38; 1997, c. 14, s. 50; 2009, c. 5, s. 73; 2021, c. 14, s. 30; 2021, c. 36, s. 59.
215. For the purpose of computing the income of a taxpayer for a taxation year beginning before 22 March 2017 from a business that is the professional practice of an accountant, dentist, advocate, physician, veterinarian or chiropractor, no amount is to be included in respect of work in progress at the end of the year if the taxpayer makes, in relation to the year, a valid election under paragraph a of section 34 of the Income Tax Act (R.S.C. 1985, c. 1 (5th Suppl.)) after 19 December 2006 in respect of the business.
Chapter V.2 of Title II of Book I applies in relation to an election made under paragraph a of section 34 of the Income Tax Act or in relation to an election made under this section before 20 December 2006.
1972, c. 23, s. 203; 1973, c. 17, s. 21; 1984, c. 15, s. 50; 1986, c. 19, s. 38; 1997, c. 14, s. 50; 2009, c. 5, s. 73; 2021, c. 14, s. 30.
215. For the purpose of computing the income of a taxpayer for a taxation year from a business that is the professional practice of an accountant, dentist, advocate, physician, veterinarian or chiropractor, no amount is to be included in respect of work in progress at the end of the year if the taxpayer makes, in relation to the year, a valid election under paragraph a of section 34 of the Income Tax Act (R.S.C. 1985, c. 1 (5th Suppl.)) after 19 December 2006 in respect of the business.
Chapter V.2 of Title II of Book I applies in relation to an election made under paragraph a of section 34 of the Income Tax Act or in relation to an election made under this section before 20 December 2006.
1972, c. 23, s. 203; 1973, c. 17, s. 21; 1984, c. 15, s. 50; 1986, c. 19, s. 38; 1997, c. 14, s. 50; 2009, c. 5, s. 73.
215. In computing the income of a taxpayer for a taxation year from a business that is the professional practice of an accountant, dentist, advocate, physician, veterinarian or chiropractor, there shall not be included any amount in respect of work in progress at the end of the year if the taxpayer so elects in his fiscal return filed under this Part for the year.
1972, c. 23, s. 203; 1973, c. 17, s. 21; 1984, c. 15, s. 50; 1986, c. 19, s. 38; 1997, c. 14, s. 50.
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