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Versions of s. 110.7(3)

I-3.3 — Income Tax Act · 3 versions · View current text

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

  1. 2022-06-09 to present available View Source
    The total of all amounts determined under paragraph 110.7(1)(a)(1)(a) for aall taxpayer in respect of travel expenses incurredtaxpayers in a taxation year in respect of an individual shall not be in respect of more than 2two trips made by the individual that begin in the year,year other(other than trips to obtain medical services that are not available in the locality in which the taxpayer resided.resided).
    Full text

    The total of all amounts determined under paragraph (1)(a) for all taxpayers in a taxation year in respect of an individual shall not be in respect of more than two trips made by the individual that begin in the year (other than trips to obtain medical services that are not available in the locality in which the taxpayer resided).

  2. 2016-06-22 to 2022-06-09 View Source
    The total determined under paragraph 110.7(1)(a) for a taxpayer in respect of travel expenses incurred in a taxation year in respect of an individual shall not be in respect of more than 2 trips made by the individual in the year, other than trips to obtain medical services that are not available in the locality in which the taxpayer resided.
    Full text

    The total determined under paragraph 110.7(1)(a) for a taxpayer in respect of travel expenses incurred in a taxation year in respect of an individual shall not be in respect of more than 2 trips made by the individual in the year, other than trips to obtain medical services that are not available in the locality in which the taxpayer resided.

  3. 2004-08-31 to 2016-06-22 View Source

    The total determined under paragraph 110.7(1)(a) for a taxpayer in respect of travel expenses incurred in a taxation year in respect of an individual shall not be in respect of more than 2 trips made by the individual in the year, other than trips to obtain medical services that are not available in the locality in which the taxpayer resided.