← Historical versions

Versions of s. 146.02(1), definition “repayment period”, para (a)(i)

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. 2016-06-22 to present available View Source
    at the beginning of the third calendar year within the participation period,period if the person would not be entitled to claim an amount under subsection 118.6(2) in respect of at least three monthsif, in each of the second and third calendar years within the participation period, if that subsection were read without reference to paragraph (b) of the description of B in that subsection,
    Full text

    at the beginning of the third calendar year within the participation period if, in each of the second and third calendar years within the participation period,

  2. 2004-08-31 to 2016-06-22 View Source

    at the beginning of the third calendar year within the participation period, if the person would not be entitled to claim an amount under subsection 118.6(2) in respect of at least three months in each of the second and third calendar years within the participation period, if that subsection were read without reference to paragraph (b) of the description of B in that subsection,