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Versions of s. 126.1(13)

I-3.3 — Income Tax Act · 1 version

Historical text comes from the Justice Laws point-in-time corpus and is unofficial — not the official version.

  1. 2004-08-31 to 2013-06-26 View Source

    Where an amount would, but for this subsection, be deemed by subsection 126.1(12) to be paid at any time to a partnership, that portion of the amount that can reasonably be considered to be a taxpayer’s share of it shall be deemed not to have been paid to the partnership and to have been paid at that time by the Minister to the taxpayer on account of the overpayment determined under subsection 126.1(7) in respect of the taxpayer.