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Versions of s. 118.02(1), definition “qualifying relation”, para (b)

I-3.3 — Income Tax Act · 2 versions

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

  1. 2017-06-22 to 2018-01-01 View Source
    a child of the individual who has not, during the taxation year, attained the age of 19 years. (proche admissible)
    Full text

    a child of the individual who has not, during the taxation year, attained the age of 19 years. (proche admissible)

  2. 2007-02-21 to 2017-06-22 View Source

    a child of the individual who has not, during the taxation year, attained the age of 19 years.