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Versions of s. 138(17.1)(c)

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
    the reference to “life insurance policies” in thosethe subsections to “the first daydescription of G in the definition reserve transition year”amount in subsection (12) is to be read as a reference to “the“life firstinsurance daypolicies of the first year that ends no soonerother than twoexcluded yearspolicies”; after the beginning of the transition year”.and
    Full text

    the reference to “life insurance policies” in the description of G in the definition reserve transition amount in subsection (12) is to be read as a reference to “life insurance policies other than excluded policies”; and

  2. 2017-12-14 to 2023-01-01 View Source
    the reference in those subsections to “the first day of the transition year” is to be read as a reference to “the first day of the first year that ends no sooner than two years after the beginning of the transition year”.
    Full text

    the reference in those subsections to “the first day of the transition year” is to be read as a reference to “the first day of the first year that ends no sooner than two years after the beginning of the transition year”.

  3. 2010-12-15 to 2017-12-14 View Source

    the reference in those subsections to “the first day of the transition year” is to be read as a reference to “the first day of the first year that ends no sooner than two years after the beginning of the transition year”.