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

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Act current to 2025-12-10 and last amended on 2025-06-27. Previous Versions

AMENDMENTS NOT IN FORCE

— 2023, c. 26, s. 660
- 660 Subparagraph 56(1)(l)(ii) of the Income Tax Act is replaced by the following:
  - (ii) reimbursement of costs incurred in relation to a decision of the Canada Employment Insurance Commission under the Employment Insurance Act or to an appeal of such a decision to the Social Security Tribunal or the Employment Insurance Board of Appeal under the Department of Employment and Social Development Act,
— 2023, c. 26, s. 661
- 661 Subparagraph 60(o)(ii) of the Act is replaced by the following:
  - (ii) a decision of the Canada Employment Insurance Commission under the Employment Insurance Act or to an appeal of such a decision to the Social Security Tribunal or the Employment Insurance Board of Appeal under the Department of Employment and Social Development Act,

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