Income Tax Act (R.S.C., 1985, c. 1 (5th Supp.))
Full Document:
- HTMLFull Document: Income Tax Act (Accessibility Buttons available) |
- XMLFull Document: Income Tax Act [13331 KB] |
- PDFFull Document: Income Tax Act [22232 KB]
Act current to 2026-03-17 and last amended on 2026-03-12. Previous Versions
Marginal note:Reserve claimed for debt forgiveness
56.3 There shall be included in computing a taxpayer’s income for a taxation year during which the taxpayer was not a bankrupt the amount, if any, deducted under section 61.4 in computing the taxpayer’s income for the preceding taxation year.
- [NOTE: Application provisions are not included in the consolidated text
- see relevant amending Acts and regulations.]
- 1995, c. 21, s. 19
Page Details
- Date modified: