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Versions of s. 108(1), definition “preferred beneficiary”, para (a)(ii)(B)

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. 2021-06-29 to present available View Source
    whose income (computed without reference to subsection 104(14)) for the beneficiary’s year does not exceed the amount useddetermined underfor paragraph (c) of the description of BF in subsection 118(1)118(1.1) for the year, and
    Full text

    whose income (computed without reference to subsection 104(14)) for the beneficiary’s year does not exceed the amount determined for F in subsection 118(1.1) for the year, and

  2. 2017-12-14 to 2021-06-29 View Source
    whose income (computed without reference to subsection 104(14)) for the beneficiary’s year does not exceed the amount used under paragraph (c) of the description of B in subsection 118(1) for the year, and
    Full text

    whose income (computed without reference to subsection 104(14)) for the beneficiary’s year does not exceed the amount used under paragraph (c) of the description of B in subsection 118(1) for the year, and

  3. 2004-08-31 to 2017-12-14 View Source

    whose income (computed without reference to subsection 104(14)) for the beneficiary’s year does not exceed the amount used under paragraph (c) of the description of B in subsection 118(1) for the year, and