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Versions of s. 82(1)(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. 2018-06-21 to present available View Source
    if the taxpayer is an individual, other than a trust that is a registered charity, the total of
    Full text

    if the taxpayer is an individual, other than a trust that is a registered charity, the total of

  2. 2007-02-21 to 2018-06-21 View Source
    whereif the taxpayer is an individual, other than a trust that is a registered charity, 1/4the total of the amount determined under subparagraph 82(1)(a)(ii) in respect of the taxpayer for the year.
    Full text

    if the taxpayer is an individual, other than a trust that is a registered charity, the total of

  3. 2004-08-31 to 2007-02-21 View Source

    where the taxpayer is an individual, other than a trust that is a registered charity, 1/4 of the amount determined under subparagraph 82(1)(a)(ii) in respect of the taxpayer for the year.