Hyperlawhypertext legal database Income Tax Act

← Historical versions

Versions of s. 127(11.1)(c.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. 2018-06-21 to present available View Source
    [Repealed, 2017, c. 20, s. 23]
    Full text

    [Repealed, 2017, c. 20, s. 23]

  2. 2017-06-22 to 2018-06-21 View Source
    the[Repealed, amount2017, ofc. a20, taxpayer’ss. eligible child care space expenditure for a taxation year is deemed to be the amount of the taxpayer’s eligible child care space expenditure for the taxation year otherwise determined less the amount of any government assistance or non-government assistance in respect of the eligible child care space expenditure for the taxation year that, at the time of the filing of the taxpayer’s return of income for the taxation year, the taxpayer has received, is entitled to receive or can reasonably be expected to receive; and23]
    Full text

    [Repealed, 2017, c. 20, s. 23]

  3. 2007-12-14 to 2017-06-22 View Source

    the amount of a taxpayer’s eligible child care space expenditure for a taxation year is deemed to be the amount of the taxpayer’s eligible child care space expenditure for the taxation year otherwise determined less the amount of any government assistance or non-government assistance in respect of the eligible child care space expenditure for the taxation year that, at the time of the filing of the taxpayer’s return of income for the taxation year, the taxpayer has received, is entitled to receive or can reasonably be expected to receive; and