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Versions of s. 138(12), definition “transition year”

I-3.3 — Income Tax Act · 4 versions · View current text

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

  1. 2023-01-01 to present available View Source
    transition year of a lifean insurer means the insurer’s first taxation year that begins after 2022. (année transitoire)
    Full text

    transition year of an insurer means the insurer’s first taxation year that begins after 2022. (année transitoire)

  2. 2017-12-14 to 2023-01-01 View Source
    transition year of a life insurer means
    Full text

    transition year of a life insurer means

  3. 2010-12-15 to 2017-12-14 View Source
    transition year of a life insurer means the life insurer’s first taxation year that begins after September 2006;
    Full text

    transition year of a life insurer means

  4. 2009-03-12 to 2010-12-15 View Source

    transition year of a life insurer means the life insurer’s first taxation year that begins after September 2006;