← Historical versions

Versions of s. 142.4(4)(a)

I-3.3 — Income Tax Act · 1 version · View current text

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

  1. 2004-08-31 to present available View Source

    where the transition amount in respect of the disposition of the obligation is positive, it shall be included in computing the income of the taxpayer for the year;