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Versions of s. 261(14)

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 reversionary year of the taxpayer, made a particular payment on account of the principal amount of a pre-reversion debt of the taxpayer:
    Full text

    If a taxpayer has, at any time in a reversionary year of the taxpayer, made a particular payment on account of the principal amount of a pre-reversion debt of the taxpayer:

  2. 2009-03-12 to 2017-12-14 View Source
    Where,If becausea taxpayer has, at any time in a reversionary year of subsectionthe (13),taxpayer, thismade subsectiona appliesparticular topayment on account of the specifiedprincipal predecessor,amount forof a pre-reversion debt of the purposes of this sectiontaxpayer:
    Full text

    If a taxpayer has, at any time in a reversionary year of the taxpayer, made a particular payment on account of the principal amount of a pre-reversion debt of the taxpayer:

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

    Where, because of subsection (13), this subsection applies to the specified predecessor, for the purposes of this section