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← Historical versions

Versions of s. 164(1.5)

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
    Notwithstanding subsection (1), the Minister may, on or after sending a notice of assessment for a taxation year, refund all or any portion of any overpayment of a taxpayer for the year
    Full text

    Notwithstanding subsection (1), the Minister may, on or after sending a notice of assessment for a taxation year, refund all or any portion of any overpayment of a taxpayer for the year

  2. 2010-12-15 to 2014-12-16 View Source
    Notwithstanding subsection 164(1),(1), the Minister may, on or after mailingsending a notice of assessment for a taxation year, refund all or any portion of any overpayment of a taxpayer for the year
    Full text

    Notwithstanding subsection (1), the Minister may, on or after sending a notice of assessment for a taxation year, refund all or any portion of any overpayment of a taxpayer for the year

  3. 2004-08-31 to 2010-12-15 View Source

    Notwithstanding subsection 164(1), the Minister may, on or after mailing a notice of assessment for a taxation year, refund all or any portion of any overpayment of a taxpayer for the year