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Versions of s. 146.3(8)

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. 2015-06-23 to present available View Source
    [Repealed, 2011, c. 24, s. 49]
    Full text

    [Repealed, 2011, c. 24, s. 49]

  2. 2011-12-15 to 2015-06-23 View Source
    Where[Repealed, at2011, anyc. time24, ins. a taxation year a trust governed by a registered retirement income fund disposes of a property that, when acquired, was not a qualified investment, there may be deducted in computing the income for the taxation year of the taxpayer who is the annuitant under the fund at that time, an amount equal to the lesser of49]
    Full text

    [Repealed, 2011, c. 24, s. 49]

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

    Where at any time in a taxation year a trust governed by a registered retirement income fund disposes of a property that, when acquired, was not a qualified investment, there may be deducted in computing the income for the taxation year of the taxpayer who is the annuitant under the fund at that time, an amount equal to the lesser of