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Versions of s. 127(4.2)

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    [Repealed, 2006, c. 9, s. 64]
    Full text

    [Repealed, 2006, c. 9, s. 64]

  2. 2007-01-01 to 2018-06-21 View Source
    Where[Repealed, a2006, taxpayerc. was,9, ats. the end of a taxation year of a partnership, a member of the partnership, the taxpayer’s share of any monetary contribution made by the partnership in that taxation year that would, if the partnership were a person, be a monetary contribution referred to in subsection (3), is, for the purposes of that subsection, deemed to be a monetary contribution made by the taxpayer in the taxpayer’s taxation year in which the taxation year of the partnership ended.64]
    Full text

    [Repealed, 2006, c. 9, s. 64]

  3. 2004-08-31 to 2007-01-01 View Source

    Where a taxpayer was, at the end of a taxation year of a partnership, a member of the partnership, the taxpayer’s share of any monetary contribution made by the partnership in that taxation year that would, if the partnership were a person, be a monetary contribution referred to in subsection (3), is, for the purposes of that subsection, deemed to be a monetary contribution made by the taxpayer in the taxpayer’s taxation year in which the taxation year of the partnership ended.