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Versions of s. 8(14)(c)(v)

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. 2026-06-18 to present available View Source
    the distance between the ordinary residence and each temporary work location of the taxpayer referred to in subparagraph (i) is not less than 150120 kilometres greater than the distance between each temporary lodging referred to in subparagraph (iv) and each temporary work location of the taxpayer referred to in subparagraph (i);
    Full text

    the distance between the ordinary residence and each temporary work location of the taxpayer referred to in subparagraph (i) is not less than 120 kilometres greater than the distance between each temporary lodging referred to in subparagraph (iv) and each temporary work location of the taxpayer referred to in subparagraph (i);

  2. 2022-06-23 to 2026-06-18 View Source

    the distance between the ordinary residence and each temporary work location of the taxpayer referred to in subparagraph (i) is not less than 150 kilometres greater than the distance between each temporary lodging referred in subparagraph (iv) and each temporary work location of the taxpayer referred to in subparagraph (i);