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Versions of s. 164(2.3)

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
    For the purpose of subsection (1), where a taxpayer files the form referred to in paragraph (b) of the definition return of income in section 122.6 for a taxation year, the form is deemed to be a return of the taxpayer’s income for that year and a notice of assessment in respect of that return is deemed to have been sent by the Minister.
    Full text

    For the purpose of subsection (1), where a taxpayer files the form referred to in paragraph (b) of the definition return of income in section 122.6 for a taxation year, the form is deemed to be a return of the taxpayer’s income for that year and a notice of assessment in respect of that return is deemed to have been sent by the Minister.

  2. 2010-12-15 to 2014-12-16 View Source
    For the purpose of subsection 164(1),(1), where a taxpayer files the form referred to in paragraph (b) of the definition return of income in section 122.6 for a taxation year, the form shall beis deemed to be a return of the taxpayer’s income for that year and a notice of assessment thereofin shallrespect beof that return is deemed to have been mailedsent by the Minister.
    Full text

    For the purpose of subsection (1), where a taxpayer files the form referred to in paragraph (b) of the definition return of income in section 122.6 for a taxation year, the form is deemed to be a return of the taxpayer’s income for that year and a notice of assessment in respect of that return is deemed to have been sent by the Minister.

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

    For the purpose of subsection 164(1), where a taxpayer files the form referred to in paragraph (b) of the definition return of income in section 122.6 for a taxation year, the form shall be deemed to be a return of the taxpayer’s income for that year and a notice of assessment thereof shall be deemed to have been mailed by the Minister.