Hyperlawhypertext legal database Income Tax Act

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Versions of s. 146(6)

I-3.3 — Income Tax Act · 3 versions · View current text

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

  1. 2017-12-14 to present available View Source
    [Repealed, 2011, c. 24, s. 45]
    Full text

    [Repealed, 2011, c. 24, s. 45]

  2. 2011-12-15 to 2017-12-14 View Source
    Where[Repealed, in2011, ac. taxation24, years. a trust governed by a registered retirement savings plan disposes of a property that, when acquired, was a non-qualified investment, there may be deducted, in computing the income for the taxation year of the taxpayer who is the annuitant under the plan, an amount equal to the lesser of45]
    Full text

    [Repealed, 2011, c. 24, s. 45]

  3. 2004-08-31 to 2011-12-15 View Source

    Where in a taxation year a trust governed by a registered retirement savings plan disposes of a property that, when acquired, was a non-qualified investment, there may be deducted, in computing the income for the taxation year of the taxpayer who is the annuitant under the plan, an amount equal to the lesser of