Versions of s. 248(1), definition “benefit under a deferred profit sharing plan”

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.

2018-06-21 to present available View Source

benefit under a deferred profit sharing plan received by a taxpayer in a taxation year means the total of all amounts each of which is an amount received by the taxpayer in the year from a trustee under the plan, minus any amounts deductible under subsections 147(11) and 147(12) in computing the income of the taxpayer for the year; (prestation en vertu d’un régime de participation différée aux bénéfices)

Full text

benefit under a deferred profit sharing plan received by a taxpayer in a taxation year means the total of all amounts each of which is an amount received by the taxpayer in the year from a trustee under the plan, minus any amounts deductible under subsections 147(11) and 147(12) in computing the income of the taxpayer for the year; (prestation en vertu d’un régime de participation différée aux bénéfices)
2016-06-22 to 2018-06-21 View Source

benefit under a deferred profit sharing plan received by a taxpayer in a taxation year means the total of all amounts each of which is an amount received by the taxpayer in the year from a trustee under the plan, minus any amounts deductible under subsections 147(11) and 147(12) in computing the income of the taxpayer for the year; (prestation en vertu d’un régime de participation différée aux bénéfices)

Full text

benefit under a deferred profit sharing plan received by a taxpayer in a taxation year means the total of all amounts each of which is an amount received by the taxpayer in the year from a trustee under the plan, minus any amounts deductible under subsections 147(11) and 147(12) in computing the income of the taxpayer for the year; (prestation en vertu d’un régime de participation différée aux bénéfices)
2004-08-31 to 2016-06-22 View Source

benefit under a deferred profit sharing plan received by a taxpayer in a taxation year means the total of all amounts each of which is an amount received by the taxpayer in the year from a trustee under the plan, minus any amounts deductible under subsections 147(11) and 147(12) in computing the income of the taxpayer for the year;