Hyperlawhypertext legal database Income Tax Act

← Historical versions

Versions of s. 247(1), definition “tax benefit”

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. 2026-03-26 to present available View Source
    tax benefitbenefit[Repealed, has2026, thec. meaning3, assigneds. by subsection 245(1). (avantage fiscal)93]
    Full text

    tax benefit[Repealed, 2026, c. 3, s. 93]

  2. 2017-01-01 to 2026-03-26 View Source
    tax benefit has the meaning assigned by subsection 245(1). (avantage fiscal)
    Full text

    tax benefit has the meaning assigned by subsection 245(1). (avantage fiscal)

  3. 2005-05-13 to 2017-01-01 View Source
    tax benefit meanshas athe reduction,meaning avoidanceassigned orby deferralsubsection of tax or other amount payable under this Act or an increase in a refund of tax or other amount under this Act.245(1).
    Full text

    tax benefit has the meaning assigned by subsection 245(1).

  4. 2004-08-31 to 2005-05-13 View Source

    tax benefit means a reduction, avoidance or deferral of tax or other amount payable under this Act or an increase in a refund of tax or other amount under this Act.