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Versions of s. 70(10), definition “child”, para (b.1)

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. 2017-01-01 to present available View Source
    a person who was a child of the taxpayer immediately before the death of the person’s spouse or common-law partner, and
    Full text

    a person who was a child of the taxpayer immediately before the death of the person’s spouse or common-law partner, and

  2. 2014-12-16 to 2017-01-01 View Source

    a person who was a child of the taxpayer immediately before the death of the person’s spouse or common-law partner, and