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I-3 - Taxation Act

Section 495
Disposition versions

Full text
495. An individual is not required to include in computing his income the income for the year from any income that is by virtue of section 494 or this section not required to be included in computing his income, unless the income is attributable to any period after the end of the taxation year in which the person on whose behalf the income was earned attained the age of 21 years.
1975, c. 21, s. 16; 1986, c. 19, s. 115; 1995, c. 1, s. 46.
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