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← Historical versions

Versions of s. 138(24)

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
    If at any time a lifean insurer ceases to carry on all or substantially all of a lifean insurance business (referred to in this subsection as the “discontinued business”), and none of subsections (20) to (22) apply,
    Full text

    If at any time an insurer ceases to carry on all or substantially all of an insurance business (referred to in this subsection as the “discontinued business”), and none of subsections (20) to (22) apply,

  2. 2017-12-14 to 2023-01-01 View Source
    If at any time a life insurer ceases to carry on all or substantially all of a life insurance business (referred to in this subsection as the “discontinued business”), and none of subsections (20) to (22) apply,
    Full text

    If at any time a life insurer ceases to carry on all or substantially all of a life insurance business (referred to in this subsection as the “discontinued business”), and none of subsections (20) to (22) apply,

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

    If at any time a life insurer ceases to carry on all or substantially all of a life insurance business (referred to in this subsection as the “discontinued business”), and none of subsections (20) to (22) apply,