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Versions of s. 144.1(3)(b)

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. 2021-06-29 to present available View Source
    isprovides operatedany or maintained primarilybenefit for which, if the benefit had been paid directly to the employee and not out of onethe trust, the contributions or morepremiums keywould employeesnot orbe their family members describeddeductible in subparagraphcomputing (2)(d)(ii).the income of an employer in respect of any taxation year.
    Full text

    provides any benefit for which, if the benefit had been paid directly to the employee and not out of the trust, the contributions or premiums would not be deductible in computing the income of an employer in respect of any taxation year.

  2. 2010-12-15 to 2021-06-29 View Source

    is operated or maintained primarily for the benefit of one or more key employees or their family members described in subparagraph (2)(d)(ii).