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Versions of s. 248(16)(a)(i)

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
    at the particular time that is the earlier of the time that the goods and services tax in respect of the input tax credit was paid and the time that it became payable,
    Full text

    at the particular time that is the earlier of the time that the goods and services tax in respect of the input tax credit was paid and the time that it became payable,

  2. 2013-06-26 to 2018-06-21 View Source
    at the particular time that is the earlier of the time that the goods and services tax in respect of the input tax credit was paid orand the time that it became payable, if the tax was paid or became payable in the reporting period, or
    Full text

    at the particular time that is the earlier of the time that the goods and services tax in respect of the input tax credit was paid and the time that it became payable,

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

    at the time the goods and services tax in respect of the input tax credit was paid or became payable, if the tax was paid or became payable in the reporting period, or