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← Historical versions

Versions of s. 122.5(5)

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. 2018-06-21 to present available View Source
    If an individual is a qualified relation of another individual in relation to a month specified for a taxation year and both those individuals would be, but for this subsection, eligible individuals in relation to the specified month, only the individual that the Minister designates is the eligible individual in relation to the specified month.
    Full text

    If an individual is a qualified relation of another individual in relation to a month specified for a taxation year and both those individuals would be, but for this subsection, eligible individuals in relation to the specified month, only the individual that the Minister designates is the eligible individual in relation to the specified month.

  2. 2014-06-19 to 2018-06-21 View Source
    If an individual is a qualified relation of another individual,individual in relation to a month specified for a taxation year,year onlyand oneboth ofthose themindividuals iswould anbe, but for this subsection, eligible individualindividuals in relation to thatthe specified month, and if both of them claim to be eligible individuals,only the individual that the Minister designates is the eligible individual in relation to thatthe specified month.
    Full text

    If an individual is a qualified relation of another individual in relation to a month specified for a taxation year and both those individuals would be, but for this subsection, eligible individuals in relation to the specified month, only the individual that the Minister designates is the eligible individual in relation to the specified month.

  3. 2004-08-31 to 2014-06-19 View Source

    If an individual is a qualified relation of another individual, in relation to a month specified for a taxation year, only one of them is an eligible individual in relation to that specified month, and if both of them claim to be eligible individuals, the individual that the Minister designates is the eligible individual in relation to that specified month.