← Historical versions

Versions of s. 127(8.2)(a)(ii)

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. 2018-06-21 to present available View Source
    all amounts described in subparagraph 53(1)(e)(iv) contributed by the taxpayer after the time the taxpayer last became a limited partner of the partnership and before the end of the year that may reasonably be considered to have increased the taxpayer’s at-risk amount in respect of the partnership at the end of the taxation year in which the contribution was made, and
    Full text

    all amounts described in subparagraph 53(1)(e)(iv) contributed by the taxpayer after the time the taxpayer last became a limited partner of the partnership and before the end of the year that may reasonably be considered to have increased the taxpayer’s at-risk amount in respect of the partnership at the end of the taxation year in which the contribution was made, and

  2. 2004-08-31 to 2018-06-21 View Source

    all amounts described in subparagraph 53(1)(e)(iv) contributed by the taxpayer after the time the taxpayer last became a limited partner of the partnership and before the end of the year that may reasonably be considered to have increased the taxpayer’s at-risk amount in respect of the partnership at the end of the taxation year in which the contribution was made, and