Hyperlawhypertext legal database Income Tax Act

← Historical versions

Versions of s. 86.1(2)(f)

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. 2013-06-26 to present available View Source
    the taxpayer elects in writing filed with the taxpayer’s return of income for the taxation year in which the distribution occurs that this section apply to the distribution and provides information satisfactory to the Minister
    Full text

    the taxpayer elects in writing filed with the taxpayer’s return of income for the taxation year in which the distribution occurs that this section apply to the distribution and provides information satisfactory to the Minister

  2. 2005-06-29 to 2013-06-26 View Source
    except where Part XI applies in respect of the taxpayer, the taxpayer elects in writing filed with the taxpayer’s return of income for the taxation year in which the distribution occurs (or, in the case of a distribution received before October 18, 2000, filed with the Minister before July 2001) that this section apply to the distribution and provides information satisfactory to the Minister
    Full text

    the taxpayer elects in writing filed with the taxpayer’s return of income for the taxation year in which the distribution occurs that this section apply to the distribution and provides information satisfactory to the Minister

  3. 2004-08-31 to 2005-06-29 View Source

    except where Part XI applies in respect of the taxpayer, the taxpayer elects in writing filed with the taxpayer’s return of income for the taxation year in which the distribution occurs (or, in the case of a distribution received before October 18, 2000, filed with the Minister before July 2001) that this section apply to the distribution and provides information satisfactory to the Minister