Hyperlawhypertext legal database Income Tax Act

← Historical versions

Versions of s. 248(1), definition “taxpayer”

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
    taxpayer includes any person whether or not liable to pay tax; (contribuables)
    Full text

    taxpayer includes any person whether or not liable to pay tax; (contribuables)

  2. 2016-06-22 to 2018-06-21 View Source
    taxpayer includes any person whether or not liable to pay tax; (contribuables)
    Full text

    taxpayer includes any person whether or not liable to pay tax; (contribuables)

  3. 2004-08-31 to 2016-06-22 View Source

    taxpayer includes any person whether or not liable to pay tax;