← Historical versions

Versions of s. 147.1(14)(a)

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. 2013-12-12 to present available View Source
    each of those plans that is a specified multi-employer plan in the year shall, for the purposes of subsection 147.1(9) (other than for the purpose of determining the pension credits referred to in paragraphs 147.1(9)(a) and 147.1(9)(b)), be deemed to be a multi-employer plan that is not a specified multi-employer plan; and
    Full text

    each of those plans that is a specified multi-employer plan in the year shall, for the purposes of subsection 147.1(9) (other than for the purpose of determining the pension credits referred to in paragraphs 147.1(9)(a) and 147.1(9)(b)), be deemed to be a multi-employer plan that is not a specified multi-employer plan; and

  2. 2004-08-31 to 2013-12-12 View Source

    each of those plans that is a specified multi-employer plan in the year shall, for the purposes of subsection 147.1(9) (other than for the purpose of determining the pension credits referred to in paragraphs 147.1(9)(a) and 147.1(9)(b)), be deemed to be a multi-employer plan that is not a specified multi-employer plan; and