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Versions of s. 160.2(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. 2026-03-26 to present available View Source
    If a taxpayer and an annuitant or holder have, by virtue of subsection (1), (2)(1) or (2.3),(2) become jointly and severally, or solidarily, liable in respect of part or all of a liability of the annuitant or holder under this Act, the following rules apply:
    Full text

    If a taxpayer and an annuitant have, by virtue of subsection (1) or (2) become jointly and severally, or solidarily, liable in respect of part or all of a liability of the annuitant under this Act, the following rules apply:

  2. 2023-04-01 to 2026-03-26 View Source
    If a taxpayer and an annuitant or holder have, by virtue of subsection (1)(1), (2) or (2),(2.3), become jointly and severally, or solidarily, liable in respect of part or all of a liability of the annuitant or holder under this Act, the following rules apply:
    Full text

    If a taxpayer and an annuitant or holder have, by virtue of subsection (1), (2) or (2.3), become jointly and severally, or solidarily, liable in respect of part or all of a liability of the annuitant or holder under this Act, the following rules apply:

  3. 2013-06-26 to 2023-04-01 View Source
    WhereIf a taxpayer and an annuitant have, by virtue of subsection 160.2(1)(1) or 160.2(2),(2), become jointly and severallyseverally, or solidarily, liable in respect of part or all of a liability of the annuitant under this Act, the following rules apply:
    Full text

    If a taxpayer and an annuitant have, by virtue of subsection (1) or (2), become jointly and severally, or solidarily, liable in respect of part or all of a liability of the annuitant under this Act, the following rules apply:

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

    Where a taxpayer and an annuitant have, by virtue of subsection 160.2(1) or 160.2(2), become jointly and severally liable in respect of part or all of a liability of the annuitant under this Act, the following rules apply: