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Versions of s. 164(6)(f)

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
    in computing the taxable income of the deceased taxpayer for a taxation year preceding the yeartaxpayer’s inlast whichtaxation the taxpayer died,year, no amount may be deducted in respect of an amount referred to in paragraph 164(6)(c)(c) or 164(6)(d).(d).
    Full text

    in computing the taxable income of the deceased taxpayer for a taxation year preceding the taxpayer’s last taxation year, no amount may be deducted in respect of an amount referred to in paragraph (c) or (d).

  2. 2014-12-16 to 2026-03-26 View Source
    in computing the taxable income of the deceased taxpayer for a taxation year preceding the year in which the taxpayer died, no amount may be deducted in respect of an amount referred to in paragraph 164(6)(c) or 164(6)(d).
    Full text

    in computing the taxable income of the deceased taxpayer for a taxation year preceding the year in which the taxpayer died, no amount may be deducted in respect of an amount referred to in paragraph 164(6)(c) or 164(6)(d).

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

    in computing the taxable income of the deceased taxpayer for a taxation year preceding the year in which the taxpayer died, no amount may be deducted in respect of an amount referred to in paragraph 164(6)(c) or 164(6)(d).