Hyperlawhypertext legal database Income Tax Act

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Versions of s. 161(5)

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. 2014-12-16 to present available View Source
    [Repealed, 2012, c. 19, s. 11]
    Full text

    [Repealed, 2012, c. 19, s. 11]

  2. 2012-06-29 to 2014-12-16 View Source
    Notwithstanding[Repealed, any2012, otherc. provision19, ins. this section, no interest is payable in respect of the amount by which the tax payable by a person is increased by a payment made by The Canadian Wheat Board on a participation certificate previously issued to the person until 30 days after the payment is made.11]
    Full text

    [Repealed, 2012, c. 19, s. 11]

  3. 2004-08-31 to 2012-06-29 View Source

    Notwithstanding any other provision in this section, no interest is payable in respect of the amount by which the tax payable by a person is increased by a payment made by The Canadian Wheat Board on a participation certificate previously issued to the person until 30 days after the payment is made.