Versions of s. 146.02(7)(d)

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.

2016-06-22 to present available View Source

where the spouse or common-law partner received an eligible amount before the particular time in the spouse’s or common-law partner’s participation period that included the particular time and the particular individual designated under paragraph (b) of the definition eligible amount in subsection (1) in respect of that eligible amount was not the spouse or common-law partner, for the purpose of applying this section after the particular time the particular individual is deemed to be the person designated under that paragraph in respect of the particular amount.

Full text

where the spouse or common-law partner received an eligible amount before the particular time in the spouse’s or common-law partner’s participation period that included the particular time and the particular individual designated under paragraph (b) of the definition eligible amount in subsection (1) in respect of that eligible amount was not the spouse or common-law partner, for the purpose of applying this section after the particular time the particular individual is deemed to be the person designated under that paragraph in respect of the particular amount.
2004-08-31 to 2016-06-22 View Source

where the spouse or common-law partner received an eligible amount before the particular time in the spouse’s or common-law partner’s participation period that included the particular time and the particular individual designated under paragraph (b) of the definition eligible amount in subsection (1) in respect of that eligible amount was not the spouse or common-law partner, for the purpose of applying this section after the particular time the particular individual is deemed to be the person designated under that paragraph in respect of the particular amount.