Versions of s. 110.6(17)

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.

2017-01-01 to present available View Source

For the purpose of clause 110.6(2)(a)(iii)(A), amounts deducted under this section in computing an individual’s taxable income for a taxation year that ended before 1990 shall be deemed to have first been deducted in respect of amounts that were included in computing the individual’s income under this Part for the year because of subparagraph 14(1)(a)(v) before being deducted in respect of any other amounts that were included in computing the individual’s income under this Part for the year.

Full text

For the purpose of clause 110.6(2)(a)(iii)(A), amounts deducted under this section in computing an individual’s taxable income for a taxation year that ended before 1990 shall be deemed to have first been deducted in respect of amounts that were included in computing the individual’s income under this Part for the year because of subparagraph 14(1)(a)(v) before being deducted in respect of any other amounts that were included in computing the individual’s income under this Part for the year.
2004-08-31 to 2017-01-01 View Source

For the purpose of clause 110.6(2)(a)(iii)(A), amounts deducted under this section in computing an individual’s taxable income for a taxation year that ended before 1990 shall be deemed to have first been deducted in respect of amounts that were included in computing the individual’s income under this Part for the year because of subparagraph 14(1)(a)(v) before being deducted in respect of any other amounts that were included in computing the individual’s income under this Part for the year.