Hyperlawhypertext legal database Income Tax Act

← Historical versions

Versions of s. 147.4(4)(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. 2026-03-26 to present available View Source
    the individualtransfer is deemedmade toas havea received immediately after the particular year the paymentconsequence of an amount from the plan equal to the fair market value of the interest at the end of the particular year;
    Full text

    the transfer is made as a consequence of

  2. 2004-08-31 to 2007-06-22 View Source

    the individual is deemed to have received immediately after the particular year the payment of an amount from the plan equal to the fair market value of the interest at the end of the particular year;