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Versions of s. 146.6(17)(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. 2024-06-20 to present available View Source
    if the taxpayer who was the last holder under the arrangement is not deceased at the particular time, an amount equal to the fair market value of all the property of the arrangementarrangement, immediatelydetermined beforeat that time, is deemed for the particularpurposes timeof issubsection 146.6(6) to be includedreceived inat that time by the taxpayer’staxpayer incomeout forof or under the taxation year that includes the particular time; andFHSA;
    Full text

    if the taxpayer who was the last holder under the arrangement is not deceased at the particular time, an amount equal to the fair market value of all the property of the arrangement, determined at that time, is deemed for the purposes of subsection 146.6(6) to be received at that time by the taxpayer out of or under the FHSA;

  2. 2023-04-01 to 2024-06-20 View Source

    if the taxpayer who was the holder under the arrangement is not deceased at the particular time, an amount equal to the fair market value of all property of the arrangement immediately before the particular time is to be included in the taxpayer’s income for the taxation year that includes the particular time; and