Hyperlawhypertext legal database Income Tax Act

← Historical versions

Versions of s. 138(3)(f)

I-3.3 — Income Tax Act · 1 version

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

  1. 2004-08-31 to 2013-06-26 View Source

    where the taxation year is the first taxation year of the insurer ending after November 12, 1981, the total of all amounts each of which is the amount, if any, in respect of interest on a policy loan that was included in computing the insurer’s income for a taxation year ending before November 13, 1981