Hyperlawhypertext legal database Income Tax Act

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Versions of s. 163(2)(c.4)(i)

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. 2022-07-01 to present available View Source
    the total of all amounts each of which is an amount that would be deemed by section 122.8 to be paid by that person during a month specified for the year or, where that person is the qualified relation of an individual forin relation to that yearspecified month (within the meaning assigned by subsection 122.8(1)), by that individual, if that total were calculated by reference to the information provided in the person’s return of income (within the meaning assigned by subsection 122.8(1)) for the year
    Full text

    the total of all amounts each of which is an amount that would be deemed by section 122.8 to be paid by that person during a month specified for the year or, where that person is the qualified relation of an individual in relation to that specified month (within the meaning assigned by subsection 122.8(1)), by that individual, if that total were calculated by reference to the information provided in the person’s return of income (within the meaning assigned by subsection 122.8(1)) for the year

  2. 2018-12-13 to 2022-07-01 View Source
    the total of all amounts each of which is an amount that would be deemed by subsectionssection 122.8(2) or (3)122.8 to have beenbe paid onby accountthat of the person’s tax payable under this Partperson for the year or, where that person is the qualified relation of an individual for that year (within the meaning assigned by subsection 122.8(1)), by that individual, if that amounttotal were calculated by reference to the information provided in the person’s claimreturn of income (within the meaning assigned by subsection 122.8(1)) for the year under those subsections
    Full text

    the total of all amounts each of which is an amount that would be deemed by section 122.8 to be paid by that person for the year or, where that person is the qualified relation of an individual for that year (within the meaning assigned by subsection 122.8(1)), by that individual, if that total were calculated by reference to the information provided in the person’s return of income (within the meaning assigned by subsection 122.8(1)) for the year

  3. 2014-12-16 to 2017-01-01 View Source

    the total of all amounts each of which is an amount that would be deemed by subsections 122.8(2) or (3) to have been paid on account of the person’s tax payable under this Part for the year if that amount were calculated by reference to the person’s claim for the year under those subsections