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Versions of s. 53(2)(c)(i.4)(A)

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
    where that time is in the taxpayer’s first taxation year for which the taxpayer is eligible to deduct an amount in respect of the partnership under subsection 34.2(11), the portion of the amount deducted in computing the taxpayer’s income for the taxation year under subsection 34.2(11) in respect of the partnership that would have been deductible if the definition qualifying transitional income in subsection 34.2(1) were read without reference to paragraph (b), and
    Full text

    where that time is in the taxpayer’s first taxation year for which the taxpayer is eligible to deduct an amount in respect of the partnership under subsection 34.2(11), the portion of the amount deducted in computing the taxpayer’s income for the taxation year under subsection 34.2(11) in respect of the partnership that would have been deductible if the definition qualifying transitional income in subsection 34.2(1) were read without reference to paragraph (b), and

  2. 2011-12-15 to 2017-12-14 View Source
    deducted under subsection 34.2(4) in computing the taxpayer’s income for the taxation year in respect of the interest, where that time is in the taxpayer’s first taxation year infor which a qualifying fiscal period (within the meaning assigned by subsection 34.2(1)) of the business carried on by the taxpayer asis aeligible memberto deduct an amount in respect of the partnership endsunder andsubsection is after34.2(11), the endportion of the amount deducted in computing the taxpayer’s income for the taxation year under subsection 34.2(11) in respect of the partnership that period,would have been deductible if the definition qualifying transitional income in subsection 34.2(1) were read without reference to paragraph (b), and
    Full text

    where that time is in the taxpayer’s first taxation year for which the taxpayer is eligible to deduct an amount in respect of the partnership under subsection 34.2(11), the portion of the amount deducted in computing the taxpayer’s income for the taxation year under subsection 34.2(11) in respect of the partnership that would have been deductible if the definition qualifying transitional income in subsection 34.2(1) were read without reference to paragraph (b), and

  3. 2004-08-31 to 2011-12-15 View Source

    deducted under subsection 34.2(4) in computing the taxpayer’s income for the taxation year in respect of the interest, where that time is in the taxpayer’s first taxation year in which a qualifying fiscal period (within the meaning assigned by subsection 34.2(1)) of the business carried on by the taxpayer as a member of the partnership ends and is after the end of that period, and