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← Historical versions

Versions of s. 160(1.2)

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. 2018-06-21 to present available View Source
    AIf parentan of a specified individualamount is jointly and severally, or solidarily, liable with the individual for the amount required to be added because of subsection 120.4(2) in computing thea specified individual’s tax payable under this Part for a taxation year if,and duringthe specified individual has not attained the age of 24 years before the start of the year, the parentfollowing rules apply:
    Full text

    If an amount is required to be added because of subsection 120.4(2) in computing a specified individual’s tax payable under this Part for a taxation year and the specified individual has not attained the age of 24 years before the start of the year, the following rules apply:

  2. 2013-06-26 to 2018-06-21 View Source
    A parent of a specified individual is jointly and severallyseverally, or solidarily, liable with the individual for the amount required to be added because of subsection 120.4(2) in computing the specified individual’s tax payable under this Part for a taxation year if, during the year, the parent
    Full text

    A parent of a specified individual is jointly and severally, or solidarily, liable with the individual for the amount required to be added because of subsection 120.4(2) in computing the specified individual’s tax payable under this Part for a taxation year if, during the year, the parent

  3. 2004-08-31 to 2013-06-26 View Source

    A parent of a specified individual is jointly and severally liable with the individual for the amount required to be added because of subsection 120.4(2) in computing the specified individual’s tax payable under this Part for a taxation year if, during the year, the parent