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I-3 - Taxation Act

Section 766.2.2
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766.2.2. For the purposes of sections 766.2 and 766.2.1, “eligible taxation year” of an individual means a taxation year throughout which the individual was resident in Canada, other than a taxation year that ends in a calendar year in which the individual became a bankrupt or a taxation year included in the averaging period determined in respect of the individual for the purposes of Division II of Chapter II, as it read before being repealed.
2005, c. 38, s. 163; 2010, c. 25, s. 76.
766.2.2. For the purposes of sections 766.2 and 766.2.1, “eligible taxation year” of an individual means a taxation year throughout which the individual was resident in Canada, other than a taxation year that ends in a calendar year in which the individual became a bankrupt or a taxation year included in the averaging period determined in respect of the individual for the purposes of Division II of Chapter II of Title I of Book V, as it read before being repealed.
2005, c. 38, s. 163.
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