Hyperlawhypertext legal database Income Tax Act

← Historical versions

Versions of s. 118.1(5.1)

I-3.3 — Income Tax Act · 4 versions · View current text

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

  1. 2018-01-01 to present available View Source
    This subsection applies to a gift made by an individual’s graduated rate estate (determined without reference to paragraph (a) of the definition graduated rate estate in subsection 248(1)) if the gift is made no more than 60 months after the individual’s death, the death occurs after 2015 and either
    Full text

    This subsection applies to a gift made by an individual’s graduated rate estate (determined without reference to paragraph (a) of the definition graduated rate estate in subsection 248(1)) if the gift is made no more than 60 months after the individual’s death, the death occurs after 2015 and either

  2. 2016-12-15 to 2018-01-01 View Source
    This subsection applies to a gift made by thean individual’s graduated rate estate (determined without reference to paragraph (a) of anthe individualdefinition graduated rate estate in subsection 248(1)) if the gift is made no more than 60 months after the individual’s death, the death occurs after 2015 and either
    Full text

    This subsection applies to a gift made by an individual’s graduated rate estate (determined without reference to paragraph (a) of the definition graduated rate estate in subsection 248(1)) if the gift is made no more than 60 months after the individual’s death, the death occurs after 2015 and either

  3. 2014-12-16 to 2016-12-15 View Source
    SubsectionThis (5.2)subsection applies to a gift made by the graduated rate estate of an individual inif respectthe ofindividual’s adeath lifeoccurs insuranceafter policy2015 whereand either
    Full text

    This subsection applies to a gift made by the graduated rate estate of an individual if the individual’s death occurs after 2015 and either

  4. 2004-08-31 to 2014-12-16 View Source

    Subsection (5.2) applies to an individual in respect of a life insurance policy where