Hyperlawhypertext legal database Income Tax Act

← Historical versions

Versions of s. 120.4(1), definition “specified individual”, para (b)

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 17 years before the year, has a parent resident in Canada at noany time in the yearyear. was(particulier non-resident; anddéterminé)
    Full text

    if the individual has not attained the age of 17 years before the year, has a parent resident in Canada at any time in the year. (particulier déterminé)

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

    at no time in the year was non-resident; and