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← Historical versions

Versions of s. 6(15)(b)

I-3.3 — Income Tax Act · 2 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 that benefit shall be deemed to be the forgiven amount at that time in respect of the obligation.
    Full text

    the value of that benefit shall be deemed to be the forgiven amount at that time in respect of the obligation.

  2. 2004-08-31 to 2018-04-01 View Source

    the value of that benefit shall be deemed to be the forgiven amount at that time in respect of the obligation.