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Versions of s. 120.4(1), definition “excluded amount”, para (a)

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. 2018-06-21 to present available View Source
    if the individual has not attained the age of 24 years before the year, is from a parentproperty that was acquired by, or for the benefit of, the individual as a consequence of the individual;death orof a person who is
    Full text

    if the individual has not attained the age of 24 years before the year, is from a property that was acquired by, or for the benefit of, the individual as a consequence of the death of a person who is

  2. 2004-08-31 to 2018-06-21 View Source

    a parent of the individual; or