PART VI — Tax on Capital of Financial Institutions · Administrative Provisions

Provisions applicable to Part

Not yet annotated · Text current to 2026-06-21 · section last amended 2004-08-31

Current text

Sections 152, 158 and 159, subsection 161(11), sections 162 to 167 and Division J of Part I apply to this Part with such modifications as the circumstances require and, for the purpose of this section, paragraph 152(6)(a) shall be read as follows:

“(a)

a deduction under subsection 190.1(3) in respect of any unused surtax credit or unused Part I tax credit (within the meanings assigned by subsection 190.1(5)) for a subsequent taxation year,”

Source: Justice Laws Website. Not an official version.

Historic text

This section has not been amended since the start of the point-in-time record on 31 August 2004.

Earlier versions: Justice Laws point-in-time versions of the Act (from 31 August 2004), and CanLII (under “Versions”). On Justice Laws, each version of section 190.21 links to the one before it.

Enacting and amending legislation

R.S., 1985, c. 1 (5th Supp.), s. 190.21; 1994, c. 7, Sch. II, s. 161, Sch. VIII, s. 114

Text before 2004 is found in the annual Statutes of Canada cited above. Application and coming-into-force provisions are not part of the consolidation; see the amending Acts.

Cross-references

This section refers to

s. 152 s. 161 s. 162 s. 190.1

References are generated from the statutory text and list other sections of the Act only.

Citation

Income Tax Act, R.S.C. 1985, c. 1 (5th Supp.), s. 190.21.