Hyperlawhypertext legal database Income Tax Act

← Historical versions

Versions of s. 74.5(12)(a.1)

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. 2011-12-15 to present available View Source
    as[Repealed, an2011, amountc. contributed24, unders. a provincial pension plan prescribed for the purposes of paragraph 60(v) under which the individual’s spouse or common-law partner is, immediately after the transfer, the annuitant (within the meaning assigned by subsection 146(1)) or the owner of the account under the plan to the extent that the amount does not exceed the amount by which the amount prescribed for the purposes of subparagraph 60(v(ii) for the year in respect of the plan exceeds the total of all other contributions to the plan for the year to the account of the spouse or common-law partner under the plan;17]
    Full text

    [Repealed, 2011, c. 24, s. 17]

  2. 2008-01-01 to 2011-12-15 View Source
    as an amount contributed under a provincial pension plan prescribed for the purposes of paragraph 60(v) under which the individual’s spouse or common-law partner is, immediately after the transfer, the annuitant (within the meaning assigned by subsection 146(1)) or the owner of the account under the plan to the extent that the amount does not exceed the amount by which the amount prescribed for the purposes of subparagraph 60(v(ii) for the year in respect of the plan exceeds the total of all other contributions to the plan for the year to the account of the spouse or common-law partner under the plan; or
    Full text

    as an amount contributed under a provincial pension plan prescribed for the purposes of paragraph 60(v) under which the individual’s spouse or common-law partner is, immediately after the transfer, the annuitant (within the meaning assigned by subsection 146(1)) or the owner of the account under the plan to the extent that the amount does not exceed the amount by which the amount prescribed for the purposes of subparagraph 60(v(ii) for the year in respect of the plan exceeds the total of all other contributions to the plan for the year to the account of the spouse or common-law partner under the plan;

  3. 2004-08-31 to 2008-01-01 View Source

    as an amount contributed under a provincial pension plan prescribed for the purposes of paragraph 60(v) under which the individual’s spouse or common-law partner is, immediately after the transfer, the annuitant (within the meaning assigned by subsection 146(1)) or the owner of the account under the plan to the extent that the amount does not exceed the amount by which the amount prescribed for the purposes of subparagraph 60(v(ii) for the year in respect of the plan exceeds the total of all other contributions to the plan for the year to the account of the spouse or common-law partner under the plan; or