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Versions of s. 6(1)(l)

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. 2018-04-01 to present available View Source
    the value of a benefit in respect of the operation of an automobile (other than a benefit to which paragraph (k) applies or would apply but for subparagraph (k)(iii)) received or enjoyed by the taxpayer, or by a person related to the taxpayer, in the year in respect of, in the course of or because of, the taxpayer’s office or employment.
    Full text

    the value of a benefit in respect of the operation of an automobile (other than a benefit to which paragraph (k) applies or would apply but for subparagraph (k)(iii)) received or enjoyed by the taxpayer, or by a person related to the taxpayer, in the year in respect of, in the course of or because of, the taxpayer’s office or employment.

  2. 2013-06-26 to 2018-04-01 View Source
    the value of a benefit in respect of the operation of an automobile (other than a benefit to which paragraph 6(1)(k)(k) applies or would apply but for subparagraph 6(1)(k)(iii))(k)(iii)) received or enjoyed by the taxpayertaxpayer, or by a person related to the taxpayer, in the year in respect of, in the course of or because of, the taxpayer’s office or employment.
    Full text

    the value of a benefit in respect of the operation of an automobile (other than a benefit to which paragraph (k) applies or would apply but for subparagraph (k)(iii)) received or enjoyed by the taxpayer, or by a person related to the taxpayer, in the year in respect of, in the course of or because of, the taxpayer’s office or employment.

  3. 2004-08-31 to 2013-06-26 View Source

    the value of a benefit in respect of the operation of an automobile (other than a benefit to which paragraph 6(1)(k) applies or would apply but for subparagraph 6(1)(k)(iii)) received or enjoyed by the taxpayer in the year in respect of, in the course of or because of, the taxpayer’s office or employment.