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Versions of s. 18(6)

I-3.3 — Income Tax Act · 4 versions · View current text

Historical text comes from the Justice Laws point-in-time corpus and is unofficial — not the official version.

  1. 2018-12-13 to present available View Source
    Subsection (6.1) applies at any time in respect of a taxpayer if at that time
    Full text

    Subsection (6.1) applies at any time in respect of a taxpayer if at that time

  2. 2014-12-16 to 2018-12-13 View Source
    IfSubsection (6.1) applies at any loantime (inin thisrespect subsectionof referreda totaxpayer asif theat “firstthat loan”) has been madetime
    Full text

    Subsection (6.1) applies at any time in respect of a taxpayer if at that time

  3. 2013-12-12 to 2014-12-16 View Source
    WhereIf any loan (in this subsection referred to as the “first loan”) has been made
    Full text

    If any loan (in this subsection referred to as the “first loan”) has been made

  4. 2004-08-31 to 2013-12-12 View Source

    Where any loan (in this subsection referred to as the “first loan”) has been made