Hyperlawhypertext legal database Income Tax Act

← Historical versions

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

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 any other taxation year, the portion of the amount deducted in computing the taxpayer’s income for the taxation year immediately preceding that other 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),
    Full text

    where that time is in any other taxation year, the portion of the amount deducted in computing the taxpayer’s income for the taxation year immediately preceding that other 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),

  2. 2011-12-15 to 2017-12-14 View Source
    where that time is in any other taxation year, deductedthe under subsection 34.2(4) in respectportion of the interestamount deducted in computing the taxpayer’s income for the taxation year immediately preceding that other 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),
    Full text

    where that time is in any other taxation year, the portion of the amount deducted in computing the taxpayer’s income for the taxation year immediately preceding that other 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),

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

    where that time is in any other taxation year, deducted under subsection 34.2(4) in respect of the interest in computing the taxpayer’s income for the taxation year preceding that other year