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← Historical versions

Versions of s. 148(8.1)(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. 2017-12-14 to present available View Source
    both the policyholder and the transferee are resident in Canada at the time of the transfer,
    Full text

    both the policyholder and the transferee are resident in Canada at the time of the transfer,

  2. 2004-08-31 to 2017-12-14 View Source

    both the policyholder and the transferee are resident in Canada at the time of the transfer,