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Versions of s. 94(5)(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. 2017-12-14 to present available View Source
    at a specified time in which the trust
    Full text

    at a specified time in which the trust

  2. 2013-06-26 to 2017-12-14 View Source
    thereat shalla bespecified deductedtime anyin amount deducted bywhich the taxpayer by reason of subsection 91(2) or 91(4) in computing the taxpayer’s income for the year or any preceding taxation year (or that would have been so deductible by the taxpayer but for subsection 56(4.1) and sections 74.1 to 75 of this Act and section 74 of the Income Tax Act, chapter 148 of the Revised Statutes of Canada, 1952) in respect of that interest.trust
    Full text

    at a specified time in which the trust

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

    there shall be deducted any amount deducted by the taxpayer by reason of subsection 91(2) or 91(4) in computing the taxpayer’s income for the year or any preceding taxation year (or that would have been so deductible by the taxpayer but for subsection 56(4.1) and sections 74.1 to 75 of this Act and section 74 of the Income Tax Act, chapter 148 of the Revised Statutes of Canada, 1952) in respect of that interest.