Hyperlawhypertext legal database Income Tax Act

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Versions of s. 6(2.2)

I-3.3 — Income Tax Act · 4 versions · View current text

Historical text comes from the Justice Laws point-in-time corpus and is unofficial — not the official version.

  1. 2021-06-29 to present available View Source
    [Repealed,If 1994,a c.taxpayer 21,met s.the 2]condition in subparagraph (iv) of the description of A in paragraph (1)(k) for the 2019 taxation year in respect of the use of an automobile made available to the taxpayer, or to a person related to the taxpayer, by an employer (within the meaning assigned by subsection (2)), then for the purpose of applying paragraph (1)(k) in respect of an automobile provided by that employer in 2020 or 2021 (referred to in this subsection as the “relevant year”), the amount determined for A in paragraph (1)(k) in respect of the automobile for the relevant year is deemed to be the lesser of
    Full text

    If a taxpayer met the condition in subparagraph (iv) of the description of A in paragraph (1)(k) for the 2019 taxation year in respect of the use of an automobile made available to the taxpayer, or to a person related to the taxpayer, by an employer (within the meaning assigned by subsection (2)), then for the purpose of applying paragraph (1)(k) in respect of an automobile provided by that employer in 2020 or 2021 (referred to in this subsection as the “relevant year”), the amount determined for A in paragraph (1)(k) in respect of the automobile for the relevant year is deemed to be the lesser of

  2. 2018-04-01 to 2021-06-29 View Source
    [Repealed, 1994, c. 21, s. 2]
    Full text

    [Repealed, 1994, c. 21, s. 2]

  3. 2017-04-01 to 2018-04-01 View Source
    [Repealed, 1994, c. 21, s. 2(5)]2]
    Full text

    [Repealed, 1994, c. 21, s. 2]

  4. 2004-08-31 to 2017-04-01 View Source

    [Repealed, 1994, c. 21, s. 2(5)]