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Versions of s. 110.6(32)

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
    [Repealed,Subsection 2013,(33) c.applies 40,to s.an 46]individual for the 2025 taxation year, if
    Full text

    Subsection (33) applies to an individual for the 2025 taxation year, if

  2. 2017-01-01 to 2026-03-26 View Source
    [Repealed, 2013, c. 40, s. 46]
    Full text

    [Repealed, 2013, c. 40, s. 46]

  3. 2013-12-12 to 2017-01-01 View Source
    Notwithstanding[Repealed, subsections2013, (2)c. to40, (2.3),s. if this subsection applies to an individual for a taxation year, no amount may be deducted under this section for the taxation year by the individual in respect of the individual’s taxable capital gains for the year described in paragraph (31)(a) to the extent of the denied excess.46]
    Full text

    [Repealed, 2013, c. 40, s. 46]

  4. 2007-12-14 to 2013-12-12 View Source

    Notwithstanding subsections (2) to (2.3), if this subsection applies to an individual for a taxation year, no amount may be deducted under this section for the taxation year by the individual in respect of the individual’s taxable capital gains for the year described in paragraph (31)(a) to the extent of the denied excess.