Hyperlawhypertext legal database Income Tax Act

← Historical versions

Versions of s. 118.61(3)

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. 2017-01-01 to present available View Source
    [Repealed, 2007, c. 2, s. 24]
    Full text

    [Repealed, 2007, c. 2, s. 24]

  2. 2007-02-21 to 2017-01-01 View Source
    For[Repealed, the2007, purposec. of2, determinings. the amount that may be deducted under subsection (2) in computing an individual’s tax payable for a taxation year that begins after 2000, the individual’s unused tuition fee and education tax credits at the end of the individual’s 2000 taxation year is deemed to be 16/17 of the amount that would be the individual’s unused tuition and education tax credits at the end of that year if this section were read without reference to this subsection.24]
    Full text

    [Repealed, 2007, c. 2, s. 24]

  3. 2004-08-31 to 2007-02-21 View Source

    For the purpose of determining the amount that may be deducted under subsection (2) in computing an individual’s tax payable for a taxation year that begins after 2000, the individual’s unused tuition fee and education tax credits at the end of the individual’s 2000 taxation year is deemed to be 16/17 of the amount that would be the individual’s unused tuition and education tax credits at the end of that year if this section were read without reference to this subsection.