← Historical versions

Versions of s. 152(3.4)

I-3.3 — Income Tax Act · 4 versions · View current text

Historical text comes from the Justice Laws point-in-time corpus and is unofficial — not the official version.

  1. 2021-06-29 to present available View Source
    The Minister may at any time determine the amount deemed by subsectionany of subsections 125.7(2) orto (2.1)(2.2) to be an overpayment on account of a taxpayer’s liability under this Part that arose during a qualifying period (as defined in subsection 125.7(1)), or determine that there is no such amount, and send a notice of the determination to the taxpayer.
    Full text

    The Minister may at any time determine the amount deemed by any of subsections 125.7(2) to (2.2) to be an overpayment on account of a taxpayer’s liability under this Part that arose during a qualifying period (as defined in subsection 125.7(1)), or determine that there is no such amount, and send a notice of the determination to the taxpayer.

  2. 2020-11-19 to 2021-06-29 View Source
    The Minister may at any time determine the amount deemed by subsection 125.7(2) or (2.1) to be an overpayment on account of a taxpayer’s liability under this Part that arose during a qualifying period (as defined in subsection 125.7(1)), or determine that there is no such amount, and send a notice of the determination to the taxpayer.
    Full text

    The Minister may at any time determine the amount deemed by subsection 125.7(2) or (2.1) to be an overpayment on account of a taxpayer’s liability under this Part that arose during a qualifying period (as defined in subsection 125.7(1)), or determine that there is no such amount, and send a notice of the determination to the taxpayer.

  3. 2020-07-27 to 2020-11-19 View Source
    AThe taxpayerMinister may requestat inany writing that the Ministertime determine the amount deemed by subsection 126.1(6) or 126.1(7)125.7(2) to be an overpayment on account of thea taxpayer’s liability under this Part forthat arose during a taxationqualifying year.period (as defined in subsection 125.7(1)), or determine that there is no such amount, and send a notice of the determination to the taxpayer.
    Full text

    The Minister may at any time determine the amount deemed by subsection 125.7(2) to be an overpayment on account of a taxpayer’s liability under this Part that arose during a qualifying period (as defined in subsection 125.7(1)), or determine that there is no such amount, and send a notice of the determination to the taxpayer.

  4. 2004-08-31 to 2013-06-26 View Source

    A taxpayer may request in writing that the Minister determine the amount deemed by subsection 126.1(6) or 126.1(7) to be an overpayment on account of the taxpayer’s liability under this Part for a taxation year.