← Historical versions

Versions of s. 233.2(5)(d)

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. 2013-06-26 to present available View Source
    each act and omission of the other person in respect of the return is deemed to be an act or omission of the particular person.
    Full text

    each act and omission of the other person in respect of the return is deemed to be an act or omission of the particular person.

  2. 2004-08-31 to 2013-06-26 View Source

    each act and omission of the other person in respect of the return is deemed to be an act or omission of the particular person.