Hyperlawhypertext legal database Income Tax Act

← Historical versions

Versions of s. 110.6(2.2)

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. 2026-03-26 to present available View Source
    In computing the taxable income for a taxation year of an individual (other than a trust) whofor the individual’s taxation year that includes June 25, 2024 (referred to in this subsection as the “transition year”), there may be deducted, where that individual was resident in Canada throughout the transition year and whothat individual disposed of in the transition year, and on or after June 25, 2024, a qualified small business corporation share of the individual or a qualified farm or fishing property inof the yearindividual, or a preceding taxation year and after April 20, 2015, there may be deducted ansuch amount claimed byas the individual thatmay doesclaim not exceedexceeding the least of
    Full text

    In computing the taxable income of an individual (other than a trust) for the individual’s taxation year that includes June 25, 2024 (referred to in this subsection as the “transition year”), there may be deducted, where that individual was resident in Canada throughout the transition year and that individual disposed of in the transition year, and on or after June 25, 2024, a qualified small business corporation share of the individual or a qualified farm or fishing property of the individual, such amount as the individual may claim not exceeding the least of

  2. 2017-01-01 to 2026-03-26 View Source
    In computing the taxable income for a taxation year of an individual (other than a trust) who was resident in Canada throughout the year and who disposed of qualified farm or fishing property in the year or a preceding taxation year and after April 20, 2015, there may be deducted an amount claimed by the individual that does not exceed the least of
    Full text

    In computing the taxable income for a taxation year of an individual (other than a trust) who was resident in Canada throughout the year and who disposed of qualified farm or fishing property in the year or a preceding taxation year and after April 20, 2015, there may be deducted an amount claimed by the individual that does not exceed the least of

  3. 2015-06-23 to 2017-01-01 View Source
    In computing the taxable income for a taxation year of an individual (other than a trust) who was resident in Canada throughout the year and who,who disposed of qualified farm or fishing property in the year or a preceding year,taxation disposedyear ofand aafter propertyApril that20, was, at the time of disposition, a qualified fishing property of the individual,2015, there may be deducted thean amount thatclaimed by the individual claimsthat does not exceedingexceed the least of
    Full text

    In computing the taxable income for a taxation year of an individual (other than a trust) who was resident in Canada throughout the year and who disposed of qualified farm or fishing property in the year or a preceding taxation year and after April 20, 2015, there may be deducted an amount claimed by the individual that does not exceed the least of

  4. 2007-02-21 to 2014-12-16 View Source

    In computing the taxable income for a taxation year of an individual (other than a trust) who was resident in Canada throughout the year and who, in the year or a preceding year, disposed of a property that was, at the time of disposition, a qualified fishing property of the individual, there may be deducted the amount that the individual claims not exceeding the least of