Hyperlawhypertext legal database Income Tax Act

← Historical versions

Versions of s. 84.1(2.32)(h)

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. 2026-03-26 to present available View Source
    subject to subsection (2.3), withinno later than 60 months ofafter the disposition time or such greater period as is reasonable in the circumstances, the taxpayer and a spouse or common-law partner of the taxpayer takehave taken reasonable steps to
    Full text

    subject to subsection (2.3), no later than 60 months after the disposition time or such greater period as is reasonable in the circumstances, the taxpayer and a spouse or common-law partner of the taxpayer have taken reasonable steps to

  2. 2024-06-20 to 2026-03-26 View Source

    subject to subsection (2.3), within 60 months of the disposition time or such greater period as is reasonable in the circumstances, the taxpayer and a spouse or common-law partner of the taxpayer take reasonable steps to