Tax wiki
s. 191.6
PART VI.2 — Canada Recovery Dividend
Administrative provisions — Part VI.2
Not yet annotated · Text current to 2026-06-21 · section last amended 2022-12-15
Current text
Sections 152, 158 and 159, subsection 161(11), sections 162 to 167 and Division J of Part I apply to this Part with such modifications as the circumstances require.
Source: Justice Laws Website. Not an official version.
Historic text
This section has not been amended since it was enacted (2022, c. 19, s. 48), so there is no earlier version.
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 191.6 links to the one before it.
Enacting and amending legislation
- 2022, c. 19, s. 48
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
Citation
Income Tax Act, R.S.C. 1985, c. 1 (5th Supp.), s. 191.6.