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Versions of s. 146(1.1)

I-3.3 — Income Tax Act · 6 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
    For the purposes of paragraph (b) of the definition refund of premiums in subsection (1), clause 60(l)(v)(B.01), the definition eligible individual in subsection 60.02(1), subparagraph 104(27)(e)(i) and section 147.5, it is assumed, unless the contrary is established, that an individual’s child or grandchild was not financially dependent on the individual for support immediately before the individual’s death if the income of the child or grandchild for the taxation year preceding the taxation year in which the individual died exceeded the amount determined by the formula A + B where A is the amount useddetermined underfor paragraph (c) of the description of BF in subsection 118(1)118(1.1) for that preceding taxation year; and B is nil, unless the financial dependency was because of mental or physical infirmity, in which case it is $6,180 adjusted for each such preceding taxation year that is after 2002 in the manner set out in section 117.1.
    Full text

    For the purposes of paragraph (b) of the definition refund of premiums in subsection (1), clause 60(l)(v)(B.01), the definition eligible individual in subsection 60.02(1), subparagraph 104(27)(e)(i) and section 147.5, it is assumed, unless the contrary is established, that an individual’s child or grandchild was not financially dependent on the individual for support immediately before the individual’s death if the income of the child or grandchild for the taxation year preceding the taxation year in which the individual died exceeded the amount determined by the formula A + B where A is the amount determined for F in subsection 118(1.1) for that preceding taxation year; and B is nil, unless the financial dependency was because of mental or physical infirmity, in which case it is $6,180 adjusted for each such preceding taxation year that is after 2002 in the manner set out in section 117.1.

  2. 2017-12-14 to 2021-06-29 View Source
    For the purposes of paragraph (b) of the definition refund of premiums in subsection (1), clause 60(l)(v)(B.01), the definition eligible individual in subsection 60.02(1), subparagraph 104(27)(e)(i) and section 147.5, it is assumed, unless the contrary is established, that an individual’s child or grandchild was not financially dependent on the individual for support immediately before the individual’s death if the income of the child or grandchild for the taxation year preceding the taxation year in which the individual died exceeded the amount determined by the formula A + B where A is the amount used under paragraph (c) of the description of B in subsection 118(1) for that preceding taxation year; and B is nil, unless the financial dependency was because of mental or physical infirmity, in which case it is $6,180 adjusted for each such preceding taxation year that is after 2002 in the manner set out in section 117.1.
    Full text

    For the purposes of paragraph (b) of the definition refund of premiums in subsection (1), clause 60(l)(v)(B.01), the definition eligible individual in subsection 60.02(1), subparagraph 104(27)(e)(i) and section 147.5, it is assumed, unless the contrary is established, that an individual’s child or grandchild was not financially dependent on the individual for support immediately before the individual’s death if the income of the child or grandchild for the taxation year preceding the taxation year in which the individual died exceeded the amount determined by the formula A + B where A is the amount used under paragraph (c) of the description of B in subsection 118(1) for that preceding taxation year; and B is nil, unless the financial dependency was because of mental or physical infirmity, in which case it is $6,180 adjusted for each such preceding taxation year that is after 2002 in the manner set out in section 117.1.

  3. 2012-12-14 to 2017-12-14 View Source
    For the purposepurposes of paragraph (b) of the definition refund of premiums in subsection (1), clause 60(l)(v)(B.01), the definition eligible individual in subsection 60.02(1)60.02(1), subparagraph 104(27)(e)(i) and subparagraphsection 104(27)(e)(i),147.5, it is assumed, unless the contrary is established, that an individual’s child or grandchild was not financially dependent on the individual for support immediately before the individual’s death if the income of the child or grandchild for the taxation year preceding the taxation year in which the individual died exceeded the amount determined by the formula A + B where A is the amount used under paragraph (c) of the description of B in subsection 118(1) for that preceding taxation year; and B is nil, unless the financial dependency was because of mental or physical infirmity, in which case it is $6,180 adjusted for each such preceding taxation year that is after 2002 in the manner set out in section 117.1.
    Full text

    For the purposes of paragraph (b) of the definition refund of premiums in subsection (1), clause 60(l)(v)(B.01), the definition eligible individual in subsection 60.02(1), subparagraph 104(27)(e)(i) and section 147.5, it is assumed, unless the contrary is established, that an individual’s child or grandchild was not financially dependent on the individual for support immediately before the individual’s death if the income of the child or grandchild for the taxation year preceding the taxation year in which the individual died exceeded the amount determined by the formula A + B where A is the amount used under paragraph (c) of the description of B in subsection 118(1) for that preceding taxation year; and B is nil, unless the financial dependency was because of mental or physical infirmity, in which case it is $6,180 adjusted for each such preceding taxation year that is after 2002 in the manner set out in section 117.1.

  4. 2011-12-15 to 2012-12-14 View Source
    For the purpose of paragraph (b) of the definition refund of premiums in subsection (1), clause 60(l)(v)(B.01)60(l)(v)(B.01), the definition eligible individual in subsection 60.02(1) and subparagraph 104(27)(e)(i), it is assumed, unless the contrary is established, that an individual’s child or grandchild was not financially dependent on the individual for support immediately before the individual’s death if the income of the child or grandchild for the taxation year preceding the taxation year in which the individual died exceeded the amount determined by the formula A + B where A is the amount used under paragraph (c) of the description of B in subsection 118(1) for that preceding taxation year; and B is nil, unless the financial dependency was because of mental or physical infirmity, in which case it is $6,180 adjusted for each such preceding taxation year that is after 2002 in the manner set out in section 117.1.
    Full text

    For the purpose of paragraph (b) of the definition refund of premiums in subsection (1), clause 60(l)(v)(B.01), the definition eligible individual in subsection 60.02(1) and subparagraph 104(27)(e)(i), it is assumed, unless the contrary is established, that an individual’s child or grandchild was not financially dependent on the individual for support immediately before the individual’s death if the income of the child or grandchild for the taxation year preceding the taxation year in which the individual died exceeded the amount determined by the formula A + B where A is the amount used under paragraph (c) of the description of B in subsection 118(1) for that preceding taxation year; and B is nil, unless the financial dependency was because of mental or physical infirmity, in which case it is $6,180 adjusted for each such preceding taxation year that is after 2002 in the manner set out in section 117.1.

  5. 2009-03-12 to 2011-12-15 View Source
    For the purpose of paragraph (b) of the definition refund of premiums in subsection (1), clause 60(l)(v)(B.01) and subparagraph 104(27)(e)(i), it is assumed, unless the contrary is established, that an individual’s child or grandchild was not financially dependent on the individual for support immediately before the individual’s death if the income of the child or grandchild for the taxation year preceding the taxation year in which the individual died exceeded the amount determined by the formula A + B where A is the amount used under paragraph (c) of the description of B in subsection 118(1) for that preceding taxation year; and B is nil, unless the financial dependency was because of mental or physical infirmity, in which case it is $6,180 adjusted for each such preceding taxation year that is after 2002 in the manner set out in section 117.1.
    Full text

    For the purpose of paragraph (b) of the definition refund of premiums in subsection (1), clause 60(l)(v)(B.01) and subparagraph 104(27)(e)(i), it is assumed, unless the contrary is established, that an individual’s child or grandchild was not financially dependent on the individual for support immediately before the individual’s death if the income of the child or grandchild for the taxation year preceding the taxation year in which the individual died exceeded the amount determined by the formula A + B where A is the amount used under paragraph (c) of the description of B in subsection 118(1) for that preceding taxation year; and B is nil, unless the financial dependency was because of mental or physical infirmity, in which case it is $6,180 adjusted for each such preceding taxation year that is after 2002 in the manner set out in section 117.1.

  6. 2004-08-31 to 2009-03-12 View Source

    For the purpose of paragraph (b) of the definition refund of premiums in subsection (1), clause 60(l)(v)(B.01) and subparagraph 104(27)(e)(i), it is assumed, unless the contrary is established, that an individual’s child or grandchild was not financially dependent on the individual for support immediately before the individual’s death if the income of the child or grandchild for the taxation year preceding the taxation year in which the individual died exceeded the amount determined by the formula A + B where A is the amount used under paragraph (c) of the description of B in subsection 118(1) for that preceding taxation year; and B is nil, unless the financial dependency was because of mental or physical infirmity, in which case it is $6,180 adjusted for each such preceding taxation year that is after 2002 in the manner set out in section 117.1.