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Versions of s. 261(10)

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. 2017-12-14 to present available View Source
    If a taxpayer has, at any time in a taxation year that is a functional currency year or a reversionary year of the taxpayer, made a particular payment on account of the principal amount of a pre-transition debt of the taxpayer:
    Full text

    If a taxpayer has, at any time in a taxation year that is a functional currency year or a reversionary year of the taxpayer, made a particular payment on account of the principal amount of a pre-transition debt of the taxpayer:

  2. 2009-03-12 to 2017-12-14 View Source
    In determining an amount thatIf a taxpayer mayhas, claimat underany sectiontime 111in a taxation year that is a functional currency year or subsection 126(2), 127(5), 181.1(4) or 190.1(3), for a particular taxationreversionary year of the taxpayer, made a particular payment on account of the followingprincipal rulesamount apply:of a pre-transition debt of the taxpayer:
    Full text

    If a taxpayer has, at any time in a taxation year that is a functional currency year or a reversionary year of the taxpayer, made a particular payment on account of the principal amount of a pre-transition debt of the taxpayer:

  3. 2007-12-14 to 2009-03-12 View Source

    In determining an amount that a taxpayer may claim under section 111 or subsection 126(2), 127(5), 181.1(4) or 190.1(3), for a particular taxation year of the taxpayer, the following rules apply: