← Historical versions

Versions of s. 164(6)(e)

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
    the legal representative shall, at or before the time prescribed for filing the election referred to in paragraphs 164(6)(c)(c) and 164(6)(d),(d), file ana amendedprescribed form amending the return of income forof the deceased taxpayer for the taxpayer’s last taxation year in which the taxpayer died to give effect to the rules in those paragraphs, and
    Full text

    the legal representative shall, at or before the time prescribed for filing the election referred to in paragraphs (c) and (d), file a prescribed form amending the return of income of the deceased taxpayer for the taxpayer’s last taxation year to give effect to the rules in those paragraphs, and

  2. 2014-12-16 to 2026-03-26 View Source
    the legal representative shall, at or before the time prescribed for filing the election referred to in paragraphs 164(6)(c) and 164(6)(d), file an amended return of income for the deceased taxpayer for the taxpayer’s taxation year in which the taxpayer died to give effect to the rules in those paragraphs, and
    Full text

    the legal representative shall, at or before the time prescribed for filing the election referred to in paragraphs 164(6)(c) and 164(6)(d), file an amended return of income for the deceased taxpayer for the taxpayer’s taxation year in which the taxpayer died to give effect to the rules in those paragraphs, and

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

    the legal representative shall, at or before the time prescribed for filing the election referred to in paragraphs 164(6)(c) and 164(6)(d), file an amended return of income for the deceased taxpayer for the taxpayer’s taxation year in which the taxpayer died to give effect to the rules in those paragraphs, and