Hyperlawhypertext legal database Income Tax Act

← Historical versions

Versions of s. 122.8(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. 2022-07-01 to present available View Source
    The Minister of Finance may specify amounts for a province in relation to a month specified for a taxation year for the purposes of this section. If the Minister of Finance does not specify a particular amount that is relevant for the purposes of this section, that particular amount is deemed to be nil for the purpose of applying this section.
    Full text

    The Minister of Finance may specify amounts for a province in relation to a month specified for a taxation year for the purposes of this section. If the Minister of Finance does not specify a particular amount that is relevant for the purposes of this section, that particular amount is deemed to be nil for the purpose of applying this section.

  2. 2018-12-13 to 2022-07-01 View Source
    ForThe Minister of Finance may specify amounts for a province for a taxation year for the purposes of this subdivision,section. ifIf anthe individualMinister becomesof bankruptFinance indoes not specify a particular calendaramount year,that notwithstandingis subsectionrelevant 128(2), any reference tofor the taxation yearpurposes of the individual (other than in this subsection)section, that particular amount is deemed to be anil reference tofor the particularpurpose calendarof year.applying this section.
    Full text

    The Minister of Finance may specify amounts for a province for a taxation year for the purposes of this section. If the Minister of Finance does not specify a particular amount that is relevant for the purposes of this section, that particular amount is deemed to be nil for the purpose of applying this section.

  3. 2014-12-16 to 2017-01-01 View Source

    For the purposes of this subdivision, if an individual becomes bankrupt in a particular calendar year, notwithstanding subsection 128(2), any reference to the taxation year of the individual (other than in this subsection) is deemed to be a reference to the particular calendar year.