← Historical versions

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

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 fifth calendar year within the participation period,period if subparagraphs (i) and (ii) do not apply and 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 fourth and fifth calendar years within thatthe participation period, if that subsection were read without reference to paragraph (b) of the description of B in that subsection, and
    Full text

    at the beginning of the fifth calendar year within the participation period if, in each of the fourth and fifth calendar years within the participation period,

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

    at the beginning of the fifth calendar year within the participation period, if subparagraphs (i) and (ii) do not apply and 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 fourth and fifth calendar years within that period, if that subsection were read without reference to paragraph (b) of the description of B in that subsection, and