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Versions of s. 104(21)(a)

I-3.3 — Income Tax Act · 3 versions · View current text

Historical text comes from the Justice Laws point-in-time corpus and is unofficial — not the official version.

  1. 2018-06-21 to present available View Source
    the amount
    Full text

    the amount

  2. 2013-06-26 to 2018-06-21 View Source
    may reasonably be considered (having regard to all the circumstances including the terms and conditions of the trust arrangement) to be part of the amount that, by virtue of subsection 104(13) or 104(14) or section 105, as the case may be, was included in computing the income for the taxation year of
    Full text

    the amount

  3. 2004-08-31 to 2013-06-26 View Source

    may reasonably be considered (having regard to all the circumstances including the terms and conditions of the trust arrangement) to be part of the amount that, by virtue of subsection 104(13) or 104(14) or section 105, as the case may be, was included in computing the income for the taxation year of