Hyperlawhypertext legal database Income Tax Act

← Historical versions

Versions of s. 80(1), definition “relevant loss balance”, para (b)

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. 2017-01-01 to present available View Source
    nil if the debtor is a taxpayer that was at a previous time subject to a loss restriction event and the particular year ended before the previous time, unless
    Full text

    nil if the debtor is a taxpayer that was at a previous time subject to a loss restriction event and the particular year ended before the previous time, unless

  2. 2013-12-12 to 2017-01-01 View Source
    subsectionsnil 80(3)if the debtor is a taxpayer that was at a previous time subject to a loss restriction event and 80(4)the didparticular notyear applyended tobefore reducethe such loss at or after thatprevious time, andunless
    Full text

    nil if the debtor is a taxpayer that was at a previous time subject to a loss restriction event and the particular year ended before the previous time, unless

  3. 2004-08-31 to 2013-12-12 View Source

    subsections 80(3) and 80(4) did not apply to reduce such loss at or after that time, and