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Versions of s. 12.3

I-3.3 — Income Tax Act · 2 versions · View current text

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

  1. 2013-06-26 to present available View Source
    Where[Repealed, an2013, amountc. has34, beens. deducted under subsection 20(26) in computing the income of an insurer for its taxation year that includes February 23, 1994, there shall be included in computing the insurer’s income for that taxation year and each subsequent taxation year that begins before 2004, the prescribed portion for the year of the amount so deducted.174]
    Full text

    [Repealed, 2013, c. 34, s. 174]

  2. 2004-08-31 to 2013-06-26 View Source

    Where an amount has been deducted under subsection 20(26) in computing the income of an insurer for its taxation year that includes February 23, 1994, there shall be included in computing the insurer’s income for that taxation year and each subsequent taxation year that begins before 2004, the prescribed portion for the year of the amount so deducted.