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Versions of s. 118.6(3)

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. 2017-12-14 to present available View Source
    For the purposes of subparagraph (a)(i) of the definition qualifying student in subsection (1), the reference to “full-time student” is to be read as “student” if
    Full text

    For the purposes of subparagraph (a)(i) of the definition qualifying student in subsection (1), the reference to “full-time student” is to be read as “student” if

  2. 2017-01-01 to 2017-12-14 View Source
    In calculatingFor the amountpurposes deductibleof undersubparagraph subsection(a)(i) (2) or (2.1),of the referencedefinition qualifying student in subsection (2)(1), the reference to “full-time student” is to be read as “student” if
    Full text

    For the purposes of subparagraph (a)(i) of the definition qualifying student in subsection (1), the reference to “full-time student” is to be read as “student” if

  3. 2007-02-21 to 2017-01-01 View Source
    In calculating the amount deductible under subsection (2) inor computing an individual’s tax payable under this Part for a taxation year,(2.1), the reference in thatsubsection subsection(2) to “full-time student” shallis to be read as “student” if either
    Full text

    In calculating the amount deductible under subsection (2) or (2.1), the reference in subsection (2) to “full-time student” is to be read as “student” if

  4. 2004-08-31 to 2007-02-21 View Source

    In calculating the amount deductible under subsection (2) in computing an individual’s tax payable under this Part for a taxation year, the reference in that subsection to “full-time student” shall be read as “student” if either