← Historical versions

Versions of s. 94(2)

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. 2017-12-14 to present available View Source
    In this section and section 94.2,
    Full text

    In this section and section 94.2,

  2. 2013-06-26 to 2017-12-14 View Source
    WhereIn paragraphthis 94(1)(c) is applicable to a trust, each person described in clause 94(1)(b)(i)(A) or 94(1)(b)(i)(B) shall jointlysection and severallysection with the trust have the rights and obligations of the trust by virtue of Divisions I and J and shall be subject to the provisions of Part XV, but no amount in respect of taxes, penalties, costs and other amounts payable under this Act shall be recoverable from any such person except to the extent of94.2,
    Full text

    In this section and section 94.2,

  3. 2004-08-31 to 2013-06-26 View Source

    Where paragraph 94(1)(c) is applicable to a trust, each person described in clause 94(1)(b)(i)(A) or 94(1)(b)(i)(B) shall jointly and severally with the trust have the rights and obligations of the trust by virtue of Divisions I and J and shall be subject to the provisions of Part XV, but no amount in respect of taxes, penalties, costs and other amounts payable under this Act shall be recoverable from any such person except to the extent of