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Versions of s. 142.5(5)

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 an amount is deducted under subsection 142.5(4) in computing a taxpayer’s income, there shall be included, in computing the taxpayer’s income for each taxation year that begins before 1999 and ends after October 30, 1994, the total of all amounts prescribed for the year.