Hyperlawhypertext legal database Income Tax Act

← Historical versions

Versions of s. 56(3)(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. 2017-12-14 to present available View Source
    in an educational program in respect of which the taxpayer is a qualifying student (as defined in subsection 118.6(1)) in the taxation year, in the immediately preceding taxation year or in the following taxation year, or
    Full text

    in an educational program in respect of which the taxpayer is a qualifying student (as defined in subsection 118.6(1)) in the taxation year, in the immediately preceding taxation year or in the following taxation year, or

  2. 2017-01-01 to 2017-12-14 View Source
    in an educational program in respect of which anthe amounttaxpayer mayis bea deductedqualifying understudent (as defined in subsection 118.6(2)118.6(1)) in computing the taxpayer’s tax payable under this Part for the taxation year, forin the immediately preceding taxation year or forin the following taxation year, or
    Full text

    in an educational program in respect of which the taxpayer is a qualifying student (as defined in subsection 118.6(1)) in the taxation year, in the immediately preceding taxation year or in the following taxation year, or

  3. 2007-12-14 to 2017-01-01 View Source

    in an educational program in respect of which an amount may be deducted under subsection 118.6(2) in computing the taxpayer’s tax payable under this Part for the taxation year, for the immediately preceding taxation year or for the following taxation year, or