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Versions of s. 104(5.1)(b)

I-3.3 — Income Tax Act · 1 version

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

  1. 2004-08-31 to 2014-12-16 View Source

    such portion of the amount described in paragraph 104(5.1)(a) as is deemed by subsection 104(14.1) to have been paid to the spouse or common-law partner.