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Versions of s. 138.1(4)(g)

I-3.3 — Income Tax Act · 2 versions · View current text

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

  1. 2018-01-01 to present available View Source
    any capital loss not so allocated is deemed to be a superficial loss of each policyholder to the extent that the policyholder’s benefits under the policy would be affected by the loss.
    Full text

    any capital loss not so allocated is deemed to be a superficial loss of each policyholder to the extent that the policyholder’s benefits under the policy would be affected by the loss.

  2. 2004-08-31 to 2018-01-01 View Source

    any capital loss not so allocated is deemed to be a superficial loss of each policyholder to the extent that the policyholder’s benefits under the policy would be affected by the loss.