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Versions of s. 212(1)(p)

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
    an amount that would, if the non-resident person had been resident in Canada at the time at which the amount was paid, be required by paragraph 12(1)(z.5) to be included in computing the non-resident person’s income for the taxation year that includes that time;
    Full text

    an amount that would, if the non-resident person had been resident in Canada at the time at which the amount was paid, be required by paragraph 12(1)(z.5) to be included in computing the non-resident person’s income for the taxation year that includes that time;

  2. 2009-03-12 to 2017-12-14 View Source
    aan payment out of or under a fund, plan or trustamount that waswould, if the non-resident person had been resident in Canada at the endtime ofat 1985 a registered home ownership savings plan (withinwhich the meaningamount assignedwas paid, be required by paragraph 146.2(1)(h)12(1)(z.5) ofto be included in computing the Incomenon-resident Taxperson’s Act,income chapter 148 offor the Revised Statutes of Canada, 1952, as it read in its application to the 1985 taxation year),year otherthat thanincludes that time;
    Full text

    an amount that would, if the non-resident person had been resident in Canada at the time at which the amount was paid, be required by paragraph 12(1)(z.5) to be included in computing the non-resident person’s income for the taxation year that includes that time;

  3. 2004-08-31 to 2009-03-12 View Source

    a payment out of or under a fund, plan or trust that was at the end of 1985 a registered home ownership savings plan (within the meaning assigned by paragraph 146.2(1)(h) of the Income Tax Act, chapter 148 of the Revised Statutes of Canada, 1952, as it read in its application to the 1985 taxation year), other than