Tax wiki
s. 60.001
PART I — Income Tax · DIVISION B — Computation of Income · SUBDIVISION E — Deductions in Computing Income
Not yet annotated · Text current to 2026-06-21 · section last amended 2013-12-12
Current text
[Repealed, 2013, c. 40, s. 27]
Source: Justice Laws Website. Not an official version.
Historic text
Immediately preceding version, in force from 2004-08-31 to 2013-12-11:
Show the text in force 2004-08-31 to 2013-12-11
Application of subpara. 60(c.1)(i)
60.001 In the application of subparagraph 60(c.1)(i) in respect of amounts received pursuant to orders made after December 11, 1979 under the laws of Ontario, the references in that subparagraph to “February 10, 1988” and “February 11, 1988” shall be read as references to “December 11, 1979” and “December 12, 1979”, respectively.
- [NOTE: Application provisions are not included in the consolidated text
- see relevant amending Acts and regulations.]
- 1988, c. 55, s. 37
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 60.001 links to the one before it.
Enacting and amending legislation
- R.S., 1985, c. 1 (5th Supp.), s. 60.001; 2013, c. 40, s. 27
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
No other section of the Act refers to this section, and it refers to no other section.
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. 60.001.