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Versions of s. 227(5)(a)

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. 2016-06-22 to present available View Source
    is, for the purposes of subsections 135(3) and 153(1), section 215 and this section, deemed to be a person who made the payment;
    Full text

    is, for the purposes of subsections 135(3) and 153(1), section 215 and this section, deemed to be a person who made the payment;

  2. 2004-08-31 to 2016-06-22 View Source

    is, for the purposes of subsections 135(3) and 153(1), section 215 and this section, deemed to be a person who made the payment;