Omission of sections 182 and 183 removes those provisions from the Income tax Act effective April 1, 1993. Sections 182 and 183 of the Income tax Act are expressly removed by the Finance Act, 1992, operating as a legislative amendment to the Income tax statute ... Summary
Omission of sections 182 and 183 removes those provisions from the Income tax Act effective April 1, 1993.
Sections 182 and 183 of the Income tax Act are expressly removed by the Finance Act, 1992, operating as a legislative amendment to the Income tax statute and taking effect from 1 April 1993, thereby altering the statutory framework of direct tax law from that effective date.
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