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Versions of s. 248(1), definition “eligible relocation”, para (c)

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.

  1. 2018-06-21 to present available View Source
    except if the taxpayer is absent from but resident in Canada, both the old residence and the new residence are in Canada, and
    Full text

    except if the taxpayer is absent from but resident in Canada, both the old residence and the new residence are in Canada, and

  2. 2013-06-26 to 2018-06-21 View Source
    except if the distancetaxpayer betweenis absent from but resident in Canada, both the old residence and the new work location is not less than 40 kilometres greater than the distance between the new residence are in Canada, and the new work location
    Full text

    except if the taxpayer is absent from but resident in Canada, both the old residence and the new residence are in Canada, and

  3. 2004-08-31 to 2013-06-26 View Source

    the distance between the old residence and the new work location is not less than 40 kilometres greater than the distance between the new residence and the new work location