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Versions of s. 122.7(5)

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. 2019-01-01 to present available View Source
    If an eligible individual hadhas an eligible spouse for a taxation year and both thethose individuals would be, but for this subsection, eligible individual and the eligible spouse make a claimindividuals for the taxationpurposes year underof subsection (2),(2) thein amount deemed to have been paid under that subsection by eachrespect of them on account of tax payable under this Part for the taxation year, is nil.
    Full text

    If an eligible individual has an eligible spouse for a taxation year and both those individuals would be, but for this subsection, eligible individuals for the purposes of subsection (2) in respect of the taxation year,

  2. 2007-12-14 to 2019-01-01 View Source

    If an eligible individual had an eligible spouse for a taxation year and both the eligible individual and the eligible spouse make a claim for the taxation year under subsection (2), the amount deemed to have been paid under that subsection by each of them on account of tax payable under this Part for the taxation year, is nil.