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Versions of s. 164(1.6)

I-3.3 — Income Tax Act · 6 versions · View current text

Historical text comes from the Justice Laws point-in-time corpus and is unofficial — not the official version.

  1. 2021-06-29 to present available View Source
    Notwithstanding subsection (2.01), at any time after the beginning of a taxation year of a taxpayer in which an overpayment is deemed to have arisen under subsectionany of subsections 125.7(2) orto (2.1),(2.2), the Minister may refund to the taxpayer all or any part of the overpayment.
    Full text

    Notwithstanding subsection (2.01), at any time after the beginning of a taxation year of a taxpayer in which an overpayment is deemed to have arisen under any of subsections 125.7(2) to (2.2), the Minister may refund to the taxpayer all or any part of the overpayment.

  2. 2020-11-19 to 2021-06-29 View Source
    Notwithstanding subsection (2.01), at any time after the beginning of a taxation year of a taxpayer in which an overpayment is deemed to have arisen under subsection 125.7(2),125.7(2) or (2.1), the Minister may refund to the taxpayer all or any part of the overpayment.
    Full text

    Notwithstanding subsection (2.01), at any time after the beginning of a taxation year of a taxpayer in which an overpayment is deemed to have arisen under subsection 125.7(2) or (2.1), the Minister may refund to the taxpayer all or any part of the overpayment.

  3. 2020-04-11 to 2020-11-19 View Source
    [Repealed,Notwithstanding 2013,subsection c.(2.01), 34,at s.any 321]time after the beginning of a taxation year of a taxpayer in which an overpayment is deemed to have arisen under subsection 125.7(2), the Minister may refund to the taxpayer all or any part of the overpayment.
    Full text

    Notwithstanding subsection (2.01), at any time after the beginning of a taxation year of a taxpayer in which an overpayment is deemed to have arisen under subsection 125.7(2), the Minister may refund to the taxpayer all or any part of the overpayment.

  4. 2014-12-16 to 2020-04-11 View Source
    [Repealed, 2013, c. 34, s. 321]
    Full text

    [Repealed, 2013, c. 34, s. 321]

  5. 2013-06-26 to 2014-12-16 View Source
    Notwithstanding[Repealed, subsection2013, 164(1),c. where34, ans. overpayment on account of a taxpayer’s liability under this Part is deemed to have arisen under subsection 126.1(6) or 126.1(7), the Minister shall, with all due dispatch, refund the amount of the overpayment without application for it.321]
    Full text

    [Repealed, 2013, c. 34, s. 321]

  6. 2004-08-31 to 2013-06-26 View Source

    Notwithstanding subsection 164(1), where an overpayment on account of a taxpayer’s liability under this Part is deemed to have arisen under subsection 126.1(6) or 126.1(7), the Minister shall, with all due dispatch, refund the amount of the overpayment without application for it.