Hyperlawhypertext legal database Income Tax Act

← Historical versions

Versions of s. 118.03(1), definition “qualifying child”

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. 2007-12-14 to 2014-12-16 View Source
    qualifying child of an individual for a taxation year means a child of the individual who hadis, not,at beforethe beginning of the taxation year, attained the age of 16 years.
    Full text

    qualifying child of an individual for a taxation year means a child of the individual who is, at the beginning of the taxation year,

  2. 2007-02-21 to 2007-12-14 View Source

    qualifying child of an individual for a taxation year means a child of the individual who had not, before the taxation year, attained the age of 16 years.