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Versions of s. 118.1(5.1)(a)

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. 2018-01-01 to present available View Source
    the gift is deemed by subsection (5.2) to have been made in respect of the death, or
    Full text

    the gift is deemed by subsection (5.2) to have been made in respect of the death, or

  2. 2014-12-16 to 2018-01-01 View Source
    the policygift is adeemed lifeby insurancesubsection policy(5.2) underto which,have immediatelybeen beforemade in respect of the individual’s death, the individual’s life was insured;or
    Full text

    the gift is deemed by subsection (5.2) to have been made in respect of the death, or

  3. 2004-08-31 to 2014-12-16 View Source

    the policy is a life insurance policy under which, immediately before the individual’s death, the individual’s life was insured;