← Historical versions

Versions of s. 63(3), definition “periodic child care expense amount”

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. 2017-12-14 to present available View Source
    periodic child care expense amount, in respect of an eligible child of a taxpayer for a taxation year, means 1/40 of the annual child care expense amount in respect of the child for the year; (montant périodique de frais de garde d’enfants)
    Full text

    periodic child care expense amount, in respect of an eligible child of a taxpayer for a taxation year, means 1/40 of the annual child care expense amount in respect of the child for the year; (montant périodique de frais de garde d’enfants)

  2. 2004-08-31 to 2017-12-14 View Source

    periodic child care expense amount, in respect of an eligible child of a taxpayer for a taxation year, means 1/40 of the annual child care expense amount in respect of the child for the year;