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Versions of s. 126(2.1)(b)(ii)(B)

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. 2018-01-01 to present available View Source
    where section 114 applies to the taxpayer in respect of the year, the total of the taxpayer’s income for the period or periods referred to in paragraph 114(a) and the amount that would be determined under paragraph 114(b) in respect of the taxpayer for the year if subsection 115(1) were read without reference to paragraphs 115(1)(d) to 115(1)(f)
    Full text

    where section 114 applies to the taxpayer in respect of the year, the total of the taxpayer’s income for the period or periods referred to in paragraph 114(a) and the amount that would be determined under paragraph 114(b) in respect of the taxpayer for the year if subsection 115(1) were read without reference to paragraphs 115(1)(d) to 115(1)(f)

  2. 2004-08-31 to 2018-01-01 View Source

    where section 114 applies to the taxpayer in respect of the year, the total of the taxpayer’s income for the period or periods referred to in paragraph 114(a) and the amount that would be determined under paragraph 114(b) in respect of the taxpayer for the year if subsection 115(1) were read without reference to paragraphs 115(1)(d) to 115(1)(f)