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← Historical versions

Versions of s. 146.1(12)(b)

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. 2017-12-14 to present available View Source
    after 1975 shall be deemed to have been registered on the first day of January in the year of registration.
    Full text

    after 1975 shall be deemed to have been registered on the first day of January in the year of registration.

  2. 2004-08-31 to 2017-12-14 View Source

    after 1975 shall be deemed to have been registered on the first day of January in the year of registration.