Hyperlawhypertext legal database Income Tax Act

← Historical versions

Versions of s. 122.8(7)

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
    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 forin relation to the taxationspecified year,month, only the individual that the Minister designates is the eligible individual forin relation to the taxationspecified year.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. 2018-12-13 to 2022-07-01 View Source
    SubsectionsIf (2)an andindividual (3)is doa notqualified apply in respectrelation of another individual for a taxation year ofand anboth individualthose ifindividuals would be, but for this subsection, eligible individuals for the taxation year, only the individual is, at no time inthat the year,Minister residentdesignates in Canada, unless all or substantially allis the individual’seligible incomeindividual for the year is included in computing the individual’s taxable income earned in Canada for thetaxation year.
    Full text

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

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

    Subsections (2) and (3) do not apply in respect of a taxation year of an individual if the individual is, at no time in the year, resident in Canada, unless all or substantially all the individual’s income for the year is included in computing the individual’s taxable income earned in Canada for the year.