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← Historical versions

Versions of s. 138(16)

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. 2023-01-01 to present available View Source
    There shall be included in computing a lifean insurer’s income for its transition year from a lifean insurance business carried on by it in Canada in the transition year,year the positive amount, if any, of the life insurer’s reserve transition amount in respect of that life insurance business.
    Full text

    There shall be included in computing an insurer’s income for its transition year from an insurance business carried on by it in the transition year the positive amount, if any, of the insurer’s reserve transition amount in respect of that insurance business.

  2. 2017-12-14 to 2023-01-01 View Source
    There shall be included in computing a life insurer’s income for its transition year from a life insurance business carried on by it in Canada in the transition year, the positive amount, if any, of the life insurer’s reserve transition amount in respect of that life insurance business.
    Full text

    There shall be included in computing a life insurer’s income for its transition year from a life insurance business carried on by it in Canada in the transition year, the positive amount, if any, of the life insurer’s reserve transition amount in respect of that life insurance business.

  3. 2009-03-12 to 2017-12-14 View Source

    There shall be included in computing a life insurer’s income for its transition year from a life insurance business carried on by it in Canada in the transition year, the positive amount, if any, of the life insurer’s reserve transition amount in respect of that life insurance business.