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← Historical versions

Versions of s. 164(1.5)(a)

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. 2014-12-16 to present available View Source
    if the taxpayer is an individual (other than a trust) or is a testamentarygraduated trustrate estate for the year and the taxpayer’s return of income under this Part for the year was filed on or before the day that is ten10 calendar years after the end of the taxation year;
    Full text

    if the taxpayer is an individual (other than a trust) or a graduated rate estate for the year and the taxpayer’s return of income under this Part for the year was filed on or before the day that is 10 calendar years after the end of the year;

  2. 2010-07-12 to 2014-12-16 View Source
    if the taxpayer is an individual (other than a trust) or is a testamentary trust and the taxpayer’s return of income under this Part for the year was filed on or before the day that is ten calendar years after the end of the taxation year; or
    Full text

    if the taxpayer is an individual (other than a trust) or is a testamentary trust and the taxpayer’s return of income under this Part for the year was filed on or before the day that is ten calendar years after the end of the taxation year;

  3. 2005-05-13 to 2010-07-12 View Source
    if the taxpayer is an individual (other than a trust) or is a testamentary trust and the taxpayer’s return of income under this Part for the year was filed lateron thanor 3before the day that is ten calendar years after the end of the taxation year; or
    Full text

    if the taxpayer is an individual (other than a trust) or is a testamentary trust and the taxpayer’s return of income under this Part for the year was filed on or before the day that is ten calendar years after the end of the taxation year; or

  4. 2004-08-31 to 2005-05-13 View Source

    if the taxpayer is an individual (other than a trust) or a testamentary trust and the taxpayer’s return of income under this Part for the year was filed later than 3 years after the end of the year; or