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Versions of s. 110.6(6)

I-3.3 — Income Tax Act · 7 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
    Notwithstanding subsections (2) to (2.2), no amount may be deducted under this section in respect of a capital gain of an individual for a particular taxation year in computing the individual’s taxable income for the particular taxation year or any subsequent year, if
    Full text

    Notwithstanding subsections (2) to (2.2), no amount may be deducted under this section in respect of a capital gain of an individual for a particular taxation year in computing the individual’s taxable income for the particular taxation year or any subsequent year, if

  2. 2015-06-23 to 2017-01-01 View Source
    Notwithstanding subsections (2) andto (2.1),(2.2), no amount may be deducted under this section in respect of a capital gain of an individual for a particular taxation year in computing the individual’s taxable income for the particular taxation year or any subsequent year, if
    Full text

    Notwithstanding subsections (2) to (2.2), no amount may be deducted under this section in respect of a capital gain of an individual for a particular taxation year in computing the individual’s taxable income for the particular taxation year or any subsequent year, if

  3. 2014-12-16 to 2015-06-23 View Source
    Notwithstanding subsections (2) toand (2.3),(2.1), no amount may be deducted under this section in respect of a capital gain of an individual for a particular taxation year in computing the individual’s taxable income for the particular taxation year or any subsequent year, if
    Full text

    Notwithstanding subsections (2) and (2.1), no amount may be deducted under this section in respect of a capital gain of an individual for a particular taxation year in computing the individual’s taxable income for the particular taxation year or any subsequent year, if

  4. 2013-06-26 to 2014-12-16 View Source
    Notwithstanding subsections (2) to (2.3), no amount may be deducted under this section in respect of a capital gain of an individual for a particular taxation year in computing the individual’s taxable income for the particular taxation year or any subsequent year, if
    Full text

    Notwithstanding subsections (2) to (2.3), no amount may be deducted under this section in respect of a capital gain of an individual for a particular taxation year in computing the individual’s taxable income for the particular taxation year or any subsequent year, if

  5. 2007-12-14 to 2013-06-26 View Source
    Notwithstanding subsections (2),(2) (2.1)to and (2.2),(2.3), no amount may be deducted under this section in respect of a capital gain of an individual for a particular taxation year in computing the individual’s taxable income for the particular taxation year, if
    Full text

    Notwithstanding subsections (2) to (2.3), no amount may be deducted under this section in respect of a capital gain of an individual for a particular taxation year in computing the individual’s taxable income for the particular taxation year, if

  6. 2007-02-21 to 2007-12-14 View Source
    Notwithstanding subsections 110.6(2)(2), (2.1) and 110.6(2.1),(2.2), whereno anamount individualmay hasbe deducted under this section in respect of a capital gain of an individual for a particular taxation year fromin computing the dispositionindividual’s oftaxable aincome capitalfor propertythe andparticular knowinglytaxation oryear, under circumstances amounting to gross negligenceif
    Full text

    Notwithstanding subsections (2), (2.1) and (2.2), no amount may be deducted under this section in respect of a capital gain of an individual for a particular taxation year in computing the individual’s taxable income for the particular taxation year, if

  7. 2004-08-31 to 2007-02-21 View Source

    Notwithstanding subsections 110.6(2) and 110.6(2.1), where an individual has a capital gain for a taxation year from the disposition of a capital property and knowingly or under circumstances amounting to gross negligence