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Versions of s. 118(4)(d)

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. 2018-06-21 to present available View Source
    if more than one individual is entitled to a deduction under subsection (1) because of paragraph (d) of the description of B in subsection (1) for a taxation year in respect of the same person,
    Full text

    if more than one individual is entitled to a deduction under subsection (1) because of paragraph (d) of the description of B in subsection (1) for a taxation year in respect of the same person,

  2. 2017-06-22 to 2018-06-21 View Source
    whereif anmore than one individual is entitled to a deduction under subsection (1) because of paragraph (c.1)(d) of the description of B in subsection (1) for a taxation year in respect of anythe same person, the person is deemed not to be a dependant of any individual for the year for the purpose of paragraph (d) of that description; and
    Full text

    if more than one individual is entitled to a deduction under subsection (1) because of paragraph (d) of the description of B in subsection (1) for a taxation year in respect of the same person,

  3. 2004-08-31 to 2017-06-22 View Source

    where an individual is entitled to a deduction under subsection (1) because of paragraph (c.1) of the description of B in subsection (1) for a taxation year in respect of any person, the person is deemed not to be a dependant of any individual for the year for the purpose of paragraph (d) of that description; and