Hyperlawhypertext legal database Income Tax Act

← Historical versions

Versions of s. 146.4(12)(d)

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. 2018-06-21 to present available View Source
    if the failure consists of the plan not being terminated by the time set out in paragraph (4)(p) and the failure was due to the issuer being unaware of, or there being some uncertainty as to, the existence of circumstances requiring that the plan be terminated,
    Full text

    if the failure consists of the plan not being terminated by the time set out in paragraph (4)(p) and the failure was due to the issuer being unaware of, or there being some uncertainty as to, the existence of circumstances requiring that the plan be terminated,

  2. 2008-06-18 to 2018-06-21 View Source
    if the failure consists of the plan not being terminated as required under paragraph (4)(p) and was due either toby the issuertime notset being aware of the beneficiary having died or having ceased to be a DTC-eligible individual or to some uncertainty as to the beneficiary having ceased to be a DTC-eligible individual, the Minister may specify a later date by which it is reasonable to assume that the plan can be terminatedout in an orderly manner and, for the purposes of paragraphs (11)(a) and (b), paragraph (4)(p) and the planfailure termswas aredue to bethe readissuer being unaware of, or there being some uncertainty as thoughto, theythe requiredexistence of circumstances requiring that the plan to be terminated by that date.terminated,
    Full text

    if the failure consists of the plan not being terminated by the time set out in paragraph (4)(p) and the failure was due to the issuer being unaware of, or there being some uncertainty as to, the existence of circumstances requiring that the plan be terminated,

  3. 2008-01-01 to 2008-06-18 View Source

    if the failure consists of the plan not being terminated as required under paragraph (4)(p) and was due either to the issuer not being aware of the beneficiary having died or having ceased to be a DTC-eligible individual or to some uncertainty as to the beneficiary having ceased to be a DTC-eligible individual, the Minister may specify a later date by which it is reasonable to assume that the plan can be terminated in an orderly manner and, for the purposes of paragraphs (11)(a) and (b), paragraph (4)(p) and the plan terms are to be read as though they required the plan to be terminated by that date.