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← Historical versions

Versions of s. 118.2(2)(v)

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. 2024-06-20 to present available View Source
    to a fertility clinic, or donor bank, in Canada as a fee or other amount paid or payable, to obtain spermsperm, ova or ovaembryos to enable the conception of a child by the individual, the individual’s spouse or common-law partner or a surrogate mother on behalf of the individual.
    Full text

    to a fertility clinic, or donor bank, in Canada as a fee or other amount paid or payable, to obtain sperm, ova or embryos to enable the conception of a child by the individual, the individual’s spouse or common-law partner or a surrogate mother on behalf of the individual.

  2. 2022-12-15 to 2024-06-20 View Source
    [Repealed,to 2017,a c.fertility 33,clinic, s.or 44]donor bank, in Canada as a fee or other amount paid or payable, to obtain sperm or ova to enable the conception of a child by the individual, the individual’s spouse or common-law partner or a surrogate mother on behalf of the individual.
    Full text

    to a fertility clinic, or donor bank, in Canada as a fee or other amount paid or payable, to obtain sperm or ova to enable the conception of a child by the individual, the individual’s spouse or common-law partner or a surrogate mother on behalf of the individual.

  3. 2018-06-21 to 2022-12-15 View Source
    [Repealed, 2017, c. 33, s. 44]
    Full text

    [Repealed, 2017, c. 33, s. 44]

  4. 2017-12-14 to 2018-06-21 View Source

    [Repealed, 2017, c. 33, s. 44]