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I-4 - Act respecting the application of the Taxation Act

Section 2
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2. Where, upon the application of a method adopted by a taxpayer for computing his income from a business, other than a business that is a profession, farm or property for a taxation year to which the Taxation Act (chapter I-3) is applicable, an amount received in the year would not be included in computing his income for the year because, upon the application of that method, it would have been included in computing his income for the purposes of a former Act for a previous year in respect of which it was receivable, if the amount was not included in computing the income for the previous taxation year, it shall be included in computing the income for the year in which it was received.
1972, c. 24, s. 9.
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