Hyperlawhypertext legal database Income Tax Act

← Historical versions

Versions of s. 160(1.2)(b)

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
    wasthe aparticular specifiedindividual’s shareholderliability ofunder aparagraph corporation(a) thatin was provided property or services by a partnership or trust all or a portionrespect of the incomespecified ofindividual whichfor partnershipthe or trustyear is directlyto orbe indirectlydetermined as though the only amounts included in computingthe thespecified individual’s split income for the year,year are amounts derived from the related business referred to in subparagraph (a)(ii); and
    Full text

    the particular individual’s liability under paragraph (a) in respect of the specified individual for the year is to be determined as though the only amounts included in the specified individual’s split income for the year are amounts derived from the related business referred to in subparagraph (a)(ii); and

  2. 2013-06-26 to 2018-06-21 View Source
    was a specified shareholder of a corporation that purchasedwas goodsprovided property or services fromby a businesspartnership or trust all or a portion of the income of which partnership or trust is directly or indirectly included in computing the individual’s split income for the year;year,
    Full text

    was a specified shareholder of a corporation that was provided property or services by a partnership or trust all or a portion of the income of which partnership or trust is directly or indirectly included in computing the individual’s split income for the year,

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

    was a specified shareholder of a corporation that purchased goods or services from a business the income of which is directly or indirectly included in computing the individual’s split income for the year;