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Versions of s. 110(1.4)

I-3.3 — Income Tax Act · 4 versions · View current text

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

  1. 2021-07-01 to present available View Source
    [Repealed,If 2017,subsection c.(1.31) 20,applies s.to 8]a taxpayer in respect of an agreement and the particular qualifying person referred to in paragraph (1.3)(a) designates one or more securities to be sold or issued under the agreement as non-qualified securities, the following rules apply:
    Full text

    If subsection (1.31) applies to a taxpayer in respect of an agreement and the particular qualifying person referred to in paragraph (1.3)(a) designates one or more securities to be sold or issued under the agreement as non-qualified securities, the following rules apply:

  2. 2018-12-13 to 2021-07-01 View Source
    [Repealed, 2017, c. 20, s. 8]
    Full text

    [Repealed, 2017, c. 20, s. 8]

  3. 2018-01-01 to 2018-12-13 View Source
    For[Repealed, the2017, purposesc. of20, paragraphs. 110(1)(j), a loan received by a taxpayer that is used to repay a home relocation loan shall be deemed to be the same loan as the relocation loan and to have been made on the same day as the relocation loan.8]
    Full text

    [Repealed, 2017, c. 20, s. 8]

  4. 2004-08-31 to 2018-01-01 View Source

    For the purposes of paragraph 110(1)(j), a loan received by a taxpayer that is used to repay a home relocation loan shall be deemed to be the same loan as the relocation loan and to have been made on the same day as the relocation loan.