Amendment to income tax provision expands cross-references to include an additional related provision, altering statutory references accordingly. The amendment modifies cross-references in section 87 of the Income-tax Act by substituting the listed reference to add an additional related provision ... Summary
Amendment to income tax provision expands cross-references to include an additional related provision, altering statutory references accordingly.
The amendment modifies cross-references in section 87 of the Income-tax Act by substituting the listed reference to add an additional related provision and by inserting that same provision into the subsequent subsection, thereby treating the newly referenced provision alongside the previously listed provision for the purposes of section 87 as of the effective commencement date.
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