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Versions of s. 207.06(3)

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. 2023-04-01 to present available View Source
    [Repealed,If 2013,an c.individual 40,would s.otherwise 77]be liable to pay a tax under section 207.021, the Minister may waive or cancel all or part of the liability if
    Full text

    If an individual would otherwise be liable to pay a tax under section 207.021, the Minister may waive or cancel all or part of the liability if

  2. 2013-12-12 to 2023-04-01 View Source
    The[Repealed, Minister2013, shallc. not40, waives. or cancel a liability imposed under subsection 207.05(3) on an individual in respect of a registered plan unless one or more payments are made without delay from the registered plan to the individual, the total amount of which is not less than the amount of the liability waived or cancelled.77]
    Full text

    [Repealed, 2013, c. 40, s. 77]

  3. 2011-12-15 to 2013-12-12 View Source
    The Minister shall not waive or cancel a liability imposed under subsection 207.05(3) on an individual in respect of a registered plan unless one or more distributionspayments are made without delay under a TFSA of whichfrom the individualregistered isplan to the holder,individual, the total amount of which is not less than the amount of the liability waived or cancelled.
    Full text

    The Minister shall not waive or cancel a liability imposed under subsection 207.05(3) on an individual in respect of a registered plan unless one or more payments are made without delay from the registered plan to the individual, the total amount of which is not less than the amount of the liability waived or cancelled.

  4. 2010-12-15 to 2011-12-15 View Source

    The Minister shall not waive or cancel a liability imposed under subsection 207.05(3) on an individual unless one or more distributions are made without delay under a TFSA of which the individual is the holder, the total amount of which is not less than the amount of the liability waived or cancelled.