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Versions of s. 164(6.1)(c)

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 under this subsection, file ana amendedprescribed form amending the return of income forof the taxpayer for the taxpayer’s last taxation year in which the taxpayer died to give effect to paragraph 164(6.1)(a).(a).
    Full text

    the legal representative shall, at or before the time prescribed for filing the election under this subsection, file a prescribed form amending the return of income of the taxpayer for the taxpayer’s last taxation year to give effect to paragraph (a).

  2. 2014-12-16 to 2026-03-26 View Source
    the legal representative shall, at or before the time prescribed for filing the election under this subsection, file an amended return of income for the taxpayer for the taxation year in which the taxpayer died to give effect to paragraph 164(6.1)(a).
    Full text

    the legal representative shall, at or before the time prescribed for filing the election under this subsection, file an amended return of income for the taxpayer for the taxation year in which the taxpayer died to give effect to paragraph 164(6.1)(a).

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

    the legal representative shall, at or before the time prescribed for filing the election under this subsection, file an amended return of income for the taxpayer for the taxation year in which the taxpayer died to give effect to paragraph 164(6.1)(a).