← Historical versions

Versions of s. 214(3)(i)

I-3.3 — Income Tax Act · 2 versions · View current text

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

  1. 2013-12-12 to present available View Source
    where, because of subsection 146.3(4), 146.3(6), 146.3(6.1), 146.3(7) or 146.3(11), an amount would, if Part I applied, be required to be included in computing a taxpayer’s income, that amount shall be deemed to have been paid to the taxpayer as a payment under a registered retirement income fund;
    Full text

    where, because of subsection 146.3(4), 146.3(6), 146.3(6.1), 146.3(7) or 146.3(11), an amount would, if Part I applied, be required to be included in computing a taxpayer’s income, that amount shall be deemed to have been paid to the taxpayer as a payment under a registered retirement income fund;

  2. 2004-08-31 to 2013-12-12 View Source

    where, because of subsection 146.3(4), 146.3(6), 146.3(6.1), 146.3(7) or 146.3(11), an amount would, if Part I applied, be required to be included in computing a taxpayer’s income, that amount shall be deemed to have been paid to the taxpayer as a payment under a registered retirement income fund;