← Historical versions

Versions of s. 110.6(1), definition “investment income”, para (b)

I-3.3 — Income Tax Act · 2 versions · View current text

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

  1. 2017-01-01 to present available View Source
    all amounts (other than taxable capital gains) included in computing the individual’s income for the year in respect of the individual’s share of the income of a partnership of which the individual was a specified member in the partnership’s fiscal period ending in the year, including, for greater certainty, the individual’s share of all amounts included under subsection 13(1) in computing the income of the partnership,
    Full text

    all amounts (other than taxable capital gains) included in computing the individual’s income for the year in respect of the individual’s share of the income of a partnership of which the individual was a specified member in the partnership’s fiscal period ending in the year, including, for greater certainty, the individual’s share of all amounts included under subsection 13(1) in computing the income of the partnership,

  2. 2004-08-31 to 2017-01-01 View Source

    all amounts (other than taxable capital gains) included in computing the individual’s income for the year in respect of the individual’s share of the income of a partnership of which the individual was a specified member in the partnership’s fiscal period ending in the year, including, for greater certainty, the individual’s share of all amounts included under subsection 13(1) in computing the income of the partnership,