Versions of s. 118.041(1), definition “qualifying individual”, para (b)

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

2017-06-22 to present available View Source

in respect of whom an amount is deductible, or would be deductible if this Act were read without reference to paragraph 118.3(1)(c), under section 118.3 in computing a taxpayer’s tax payable under this Part for the taxation year. (particulier déterminé)

Full text

in respect of whom an amount is deductible, or would be deductible if this Act were read without reference to paragraph 118.3(1)(c), under section 118.3 in computing a taxpayer’s tax payable under this Part for the taxation year. (particulier déterminé)
2015-06-23 to 2017-06-22 View Source

in respect of whom an amount is deductible, or would be deductible if this Act were read without reference to paragraph 118.3(1)(c), under section 118.3 in computing a taxpayer’s tax payable under this Part for the taxation year.