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1st Session, 37th Parliament, 49-50 Elizabeth II, 2001
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SCHEDULE V |
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AN ACT TO AMEND THE BANKRUPTCY ACT AND TO AMEND THE INCOME TAX ACT IN CONSEQUENCE THEREOF |
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[1992, c. 27, assented to 23rd June, 1992]
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| R.S., c. 1 (5th
Supp.)
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Income Tax Act |
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90. (1) The Income Tax Act is amended by
replacing the expression ``Bankruptcy Act''
with the expression ``Bankruptcy and
Insolvency Act'' in the following provisions:
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91. The portion of subsection 224(1.2) of
the Act before paragraph (a) is replaced by
the following:
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(1.2) Notwithstanding any other provision
of this Act, the Bankruptcy and Insolvency Act
(except paragraphs 69(1)(c) and 69.1(1)(c) of
that Act), any other enactment of Canada, any
enactment of a province or any law, but
subject to paragraphs 69(1)(c) and 69.1(1)(c)
of the Bankruptcy and Insolvency Act, where
the Minister has knowledge or suspects that a
particular person is or will become, within 90
days, liable to make a payment
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Coming into Force |
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| SI/92-194
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93. Sections 90 and 91 are deemed to have
come into force on November 30, 1992.
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