Hyperlawhypertext legal database Income Tax Act

← Historical versions

Versions of s. 20(13)

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. 2017-12-14 to present available View Source
    In computing the income for a taxation year of a taxpayer resident in Canada, there may be deducted such amounts as are provided by subdivisionSubdivision i.I.
    Full text

    In computing the income for a taxation year of a taxpayer resident in Canada, there may be deducted such amounts as are provided by Subdivision I.

  2. 2013-06-26 to 2017-12-14 View Source
    In computing the income for a taxation year of a taxpayer resident in Canada, there may be deducted such amount in respect of a dividend received by the taxpayer in the year on a share owned by the taxpayer of the capital stock of a foreign affiliate of the taxpayeramounts as isare provided by subdivision i.
    Full text

    In computing the income for a taxation year of a taxpayer resident in Canada, there may be deducted such amounts as are provided by subdivision i.

  3. 2004-08-31 to 2013-06-26 View Source

    In computing the income for a taxation year of a taxpayer resident in Canada, there may be deducted such amount in respect of a dividend received by the taxpayer in the year on a share owned by the taxpayer of the capital stock of a foreign affiliate of the taxpayer as is provided by subdivision i.