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Versions of s. 162(8.1)

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. 2024-01-01 to present available View Source
    If a partnership is liable to a penalty under any of subsections (5) to (7.1), (7.3), (7.4), (8) and (10), then sections 152, 158 to 160.1, 161 and 164 to 167 and Division J apply, with any modifications that the circumstances require, to the penalty as if the partnership were a corporation.
    Full text

    If a partnership is liable to a penalty under any of subsections (5) to (7.1), (7.3), (7.4), (8) and (10), then sections 152, 158 to 160.1, 161 and 164 to 167 and Division J apply, with any modifications that the circumstances require, to the penalty as if the partnership were a corporation.

  2. 2018-06-21 to 2024-01-01 View Source
    If a partnership is liable to a penalty under any of subsections (5) to (7.1), (7.3), (8) and (10), then sections 152, 158 to 160.1, 161 and 164 to 167 and Division J apply, with any modifications that the circumstances require, to the penalty as if the partnership were a corporation.
    Full text

    If a partnership is liable to a penalty under any of subsections (5) to (7.1), (7.3), (8) and (10), then sections 152, 158 to 160.1, 161 and 164 to 167 and Division J apply, with any modifications that the circumstances require, to the penalty as if the partnership were a corporation.

  3. 2013-01-01 to 2018-06-21 View Source
    WhereIf a partnership is liable to a penalty under subsectionany 162(5),of 162(6),subsections 162(7),(5) 162(7.1),to 162(8)(7.1), or(7.3), 162(10),(8) and (10), then sections 152, 158 to 160.1, 161 and 164 to 167 and Division J apply, with any modifications that the circumstances require, to the penalty as if the partnership were a corporation.
    Full text

    If a partnership is liable to a penalty under any of subsections (5) to (7.1), (7.3), (8) and (10), then sections 152, 158 to 160.1, 161 and 164 to 167 and Division J apply, with any modifications that the circumstances require, to the penalty as if the partnership were a corporation.

  4. 2004-08-31 to 2013-01-01 View Source

    Where a partnership is liable to a penalty under subsection 162(5), 162(6), 162(7), 162(7.1), 162(8) or 162(10), sections 152, 158 to 160.1, 161 and 164 to 167 and Division J apply, with any modifications that the circumstances require, to the penalty as if the partnership were a corporation.