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Versions of s. 153(1.3)

I-3.3 — Income Tax Act · 3 versions · View current text

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

  1. 2016-06-22 to present available View Source
    TheA Ministerjoint shallelection made or expected to be made under section 60.03 is not considerto eitherbe of the following circumstances asconsidered a basis on which the Minister may determine a lesser amount may be determined under subsection (1.1):(1.1).
    Full text

    A joint election made or expected to be made under section 60.03 is not to be considered a basis on which the Minister may determine a lesser amount under subsection (1.1).

  2. 2015-06-23 to 2016-06-22 View Source
    AThe jointMinister election made or expected to be made under section 60.03 isshall not toconsider beeither consideredof the following circumstances as a basis on which the Minister may determine a lesser amount may be determined under subsection (1.1).(1.1):
    Full text

    The Minister shall not consider either of the following circumstances as a basis on which a lesser amount may be determined under subsection (1.1):

  3. 2007-06-22 to 2015-06-23 View Source

    A joint election made or expected to be made under section 60.03 is not to be considered a basis on which the Minister may determine a lesser amount under subsection (1.1).