Hyperlawhypertext legal database Income Tax Act

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Versions of s. 122.1(1), definition “rent from real or immovable properties”, para (a)(iii)

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. 2013-12-12 to present available View Source
    [Repealed, 2013, c. 34, s. 258]
    Full text

    [Repealed, 2013, c. 34, s. 258]

  2. 2013-06-26 to 2013-12-12 View Source
    a[Repealed, payment2013, thatc. is34, includeds. under paragraph 104(13)(a) in computing the recipient’s income and that was made from the part of a trust’s income (determined without reference to subsection 104(6)) that was derived from rent from real or immovable properties; but258]
    Full text

    [Repealed, 2013, c. 34, s. 258]

  3. 2009-03-12 to 2013-06-26 View Source

    a payment that is included under paragraph 104(13)(a) in computing the recipient’s income and that was made from the part of a trust’s income (determined without reference to subsection 104(6)) that was derived from rent from real or immovable properties; but