Versions of s. 60(l)(v)(B.1)(II)

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.

2019-01-01 to present available View Source

the amount (other than any portion of it that is included in the amount determined under clause (B), (B.01) or (B.2)) that is included in computing the taxpayer’s income for the year as a payment (other than a payment that is part of a series of periodic payments or that relates to an actuarial surplus) received by the taxpayer out of or under a pooled registered pension plan, a registered pension plan or a specified pension plan, a refund of premiums out of or under a registered retirement savings plan, or a designated benefit in respect of a registered retirement income fund (in this clause having the meaning assigned by subsection 146.3(1)) as a consequence of the death of an individual of whom the taxpayer is a child or grandchild, and

Full text

the amount (other than any portion of it that is included in the amount determined under clause (B), (B.01) or (B.2)) that is included in computing the taxpayer’s income for the year as a payment (other than a payment that is part of a series of periodic payments or that relates to an actuarial surplus) received by the taxpayer out of or under a pooled registered pension plan, a registered pension plan or a specified pension plan, a refund of premiums out of or under a registered retirement savings plan, or a designated benefit in respect of a registered retirement income fund (in this clause having the meaning assigned by subsection 146.3(1)) as a consequence of the death of an individual of whom the taxpayer is a child or grandchild, and
2012-12-14 to 2019-01-01 View Source

the amount (other than any portion of it that is included in the amount determined under clause (B), (B.01) or (B.2)) that is included in computing the taxpayer’s income for the year as a payment (other than a payment that is part of a series of periodic payments or that relates to an actuarial surplus) received by the taxpayer out of or under a pooled registered pension plan, a registered pension plan or a specified pension plan, a refund of premiums out of or under a registered retirement savings plan, or a designated benefit in respect of a registered retirement income fund (in this clause having the meaning assigned by subsection 146.3(1)) as a consequence of the death of an individual of whom the taxpayer is a child or grandchild, and

Full text

the amount (other than any portion of it that is included in the amount determined under clause (B), (B.01) or (B.2)) that is included in computing the taxpayer’s income for the year as a payment (other than a payment that is part of a series of periodic payments or that relates to an actuarial surplus) received by the taxpayer out of or under a pooled registered pension plan, a registered pension plan or a specified pension plan, a refund of premiums out of or under a registered retirement savings plan, or a designated benefit in respect of a registered retirement income fund (in this clause having the meaning assigned by subsection 146.3(1)) as a consequence of the death of an individual of whom the taxpayer is a child or grandchild, and
2011-12-15 to 2012-12-14 View Source

the amount (other than any portion of it that is included in the amount determined under clause (B), (B.01) or (B.2)) that is included in computing the taxpayer’s income for the year as a payment (other than a payment that is part of a series of periodic payments or that relates to an actuarial surplus) received by the taxpayer out of or under a registered pension plan or a specified pension plan, a refund of premiums out of or under a registered retirement savings plan, or a designated benefit in respect of a registered retirement income fund (in this clause having the meaning assigned by subsection 146.3(1)) as a consequence of the death of an individual of whom the taxpayer is a child or grandchild, and

Full text

the amount (other than any portion of it that is included in the amount determined under clause (B), (B.01) or (B.2)) that is included in computing the taxpayer’s income for the year as a payment (other than a payment that is part of a series of periodic payments or that relates to an actuarial surplus) received by the taxpayer out of or under a registered pension plan or a specified pension plan, a refund of premiums out of or under a registered retirement savings plan, or a designated benefit in respect of a registered retirement income fund (in this clause having the meaning assigned by subsection 146.3(1)) as a consequence of the death of an individual of whom the taxpayer is a child or grandchild, and
2004-08-31 to 2011-12-15 View Source

the amount (other than any portion of it that is included in the amount determined under clause (B), (B.01) or (B.2)) that is included in computing the taxpayer’s income for the year as a payment (other than a payment that is part of a series of periodic payments or that relates to an actuarial surplus) received by the taxpayer out of or under a registered pension plan, a refund of premiums out of or under a registered retirement savings plan, or a designated benefit in respect of a registered retirement income fund (in this clause having the meaning assigned by subsection 146.3(1)) as a consequence of the death of an individual of whom the taxpayer is a child or grandchild, and