Hyperlawhypertext legal database Income Tax Act

← Historical versions

Versions of s. 60(r)

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. 2024-06-20 to present available View Source
    where[Repealed, an2024, amountc. has17, beens. included in computing the income of the taxpayer by virtue of subsection 146.2(6) of the Income Tax Act, chapter 148 of the Revised Statutes of Canada, 1952 (as it read in its application to the 1985 taxation year) for any of the taxpayer’s three immediately preceding taxation years, the taxpayer may deduct the lesser of13]
    Full text

    [Repealed, 2024, c. 17, s. 13]

  2. 2019-01-01 to 2024-06-20 View Source
    where an amount has been included in computing the income of the taxpayer by virtue of subsection 146.2(6) of the Income Tax Act, chapter 148 of the Revised Statutes of Canada, 1952 (as it read in its application to the 1985 taxation year) for any of the taxpayer’s three immediately preceding taxation years, the taxpayer may deduct the lesser of
    Full text

    where an amount has been included in computing the income of the taxpayer by virtue of subsection 146.2(6) of the Income Tax Act, chapter 148 of the Revised Statutes of Canada, 1952 (as it read in its application to the 1985 taxation year) for any of the taxpayer’s three immediately preceding taxation years, the taxpayer may deduct the lesser of

  3. 2004-08-31 to 2019-01-01 View Source

    where an amount has been included in computing the income of the taxpayer by virtue of subsection 146.2(6) of the Income Tax Act, chapter 148 of the Revised Statutes of Canada, 1952 (as it read in its application to the 1985 taxation year) for any of the taxpayer’s three immediately preceding taxation years, the taxpayer may deduct the lesser of