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← Historical versions

Versions of s. 164(4)(a)

I-3.3 — Income Tax Act · 2 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
    the interest so paid or applied on that part of the repayment that is determined at the subsequent time to be payable by the taxpayer under this Part shall be deemed to be an amount (in this subsection referred to as the “interest excess”) that became payable under this Part by the taxpayer at the particular time;
    Full text

    the interest so paid or applied on that part of the repayment that is determined at the subsequent time to be payable by the taxpayer under this Part shall be deemed to be an amount (in this subsection referred to as the “interest excess”) that became payable under this Part by the taxpayer at the particular time;

  2. 2004-08-31 to 2014-12-16 View Source

    the interest so paid or applied on that part of the repayment that is determined at the subsequent time to be payable by the taxpayer under this Part shall be deemed to be an amount (in this subsection referred to as the “interest excess”) that became payable under this Part by the taxpayer at the particular time;