Hyperlawhypertext legal database Income Tax Act

← Historical versions

Versions of s. 60(x)

I-3.3 — Income Tax Act · 6 versions · View current text

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

  1. 2019-01-01 to present available View Source
    the total of all amounts each of which is an amount paid by the taxpayer in the year as a repayment, under the Canada Education Savings Act or under a designated provincial program (as defined in subsection 146.1(1)), of an amount that was included because of subsection 146.1(7) in computing the taxpayer’s income for the year or a preceding taxation year;
    Full text

    the total of all amounts each of which is an amount paid by the taxpayer in the year as a repayment, under the Canada Education Savings Act or under a designated provincial program (as defined in subsection 146.1(1)), of an amount that was included because of subsection 146.1(7) in computing the taxpayer’s income for the year or a preceding taxation year;

  2. 2008-01-01 to 2019-01-01 View Source
    the total of all amounts each of which is an amount paid by the taxpayer in the year as a repayment, under the Canada Education Savings Act or under a designated provincial program (as defined in subsection 146.1(1)), of an amount that was included because of subsection 146.1(7) in computing the taxpayer’s income for the year or a preceding taxation year; and
    Full text

    the total of all amounts each of which is an amount paid by the taxpayer in the year as a repayment, under the Canada Education Savings Act or under a designated provincial program (as defined in subsection 146.1(1)), of an amount that was included because of subsection 146.1(7) in computing the taxpayer’s income for the year or a preceding taxation year;

  3. 2007-12-14 to 2008-01-01 View Source
    the total of all amounts each of which is an amount paid by the taxpayer in the year as a repayment, under the Canada Education Savings Act or under a designated provincial program administered(as pursuantdefined toin ansubsection agreement entered into under section 12 of that Act,146.1(1)), of an amount that was included because of subsection 146.1(7) in computing the taxpayer’s income for the year or a preceding taxation year; and
    Full text

    the total of all amounts each of which is an amount paid by the taxpayer in the year as a repayment, under the Canada Education Savings Act or under a designated provincial program (as defined in subsection 146.1(1)), of an amount that was included because of subsection 146.1(7) in computing the taxpayer’s income for the year or a preceding taxation year; and

  4. 2006-07-01 to 2007-12-14 View Source
    the total of all amounts each of which is an amount paid by the taxpayer in the year as a repayment, under the Canada Education Savings Act or under a program administered pursuant to an agreement entered into under section 12 of that Act, of an amount that was included because of subsection 146.1(7) in computing the taxpayer’s income for the year or a preceding taxation year.year; and
    Full text

    the total of all amounts each of which is an amount paid by the taxpayer in the year as a repayment, under the Canada Education Savings Act or under a program administered pursuant to an agreement entered into under section 12 of that Act, of an amount that was included because of subsection 146.1(7) in computing the taxpayer’s income for the year or a preceding taxation year; and

  5. 2004-12-15 to 2006-07-01 View Source
    the total of all amounts each of which is an amount paid by the taxpayer in the year as a repaymentrepayment, under Partthe III.1Canada Education Savings Act or under a program administered pursuant to an agreement entered into under section 12 of thethat Department of Human Resources Development ActAct, of an amount that was included because of subsection 146.1(7) in computing the taxpayer’s income for the year or a preceding taxation year.
    Full text

    the total of all amounts each of which is an amount paid by the taxpayer in the year as a repayment, under the Canada Education Savings Act or under a program administered pursuant to an agreement entered into under section 12 of that Act, of an amount that was included because of subsection 146.1(7) in computing the taxpayer’s income for the year or a preceding taxation year.

  6. 2004-08-31 to 2004-12-15 View Source

    the total of all amounts each of which is an amount paid by the taxpayer in the year as a repayment under Part III.1 of the Department of Human Resources Development Act of an amount included because of subsection 146.1(7) in computing the taxpayer’s income for the year or a preceding taxation year.