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← Historical versions

Versions of s. 164(6)

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. 2026-03-26 to present available View Source
    If in the course of administering the graduated rate estate of a taxpayer, the taxpayer’s legal representative has, in a taxation year (in this subsection referred to as the “particular year”) that is within the first three taxation yearyears of the estate,
    Full text

    If in the course of administering the graduated rate estate of a taxpayer, the taxpayer’s legal representative has, in a taxation year (in this subsection referred to as the “particular year”) that is within the first three taxation years of the estate,

  2. 2014-12-16 to 2026-03-26 View Source
    WhereIf in the course of administering the graduated rate estate of a deceased taxpayer, the taxpayer’s legal representative has, within the first taxation year of the estate,
    Full text

    If in the course of administering the graduated rate estate of a taxpayer, the taxpayer’s legal representative has, within the first taxation year of the estate,

  3. 2004-08-31 to 2014-12-16 View Source

    Where in the course of administering the estate of a deceased taxpayer, the taxpayer’s legal representative has, within the first taxation year of the estate,