Versions of s. 22.1(2)

Historical text comes from the Justice Laws point-in-time corpus and is unofficial — not the official version.

2019-07-15 to present available View Source

During the transition period of a first nation, income of a band or an Indian, other than an Indian enrolled under a final agreement that came into effect before the calendar year that includes the transition period, is exempt from taxation under the Income Tax Act, if the situs of the income is on land of the first nation that was a reserve throughout the portion of that calendar year before the transition period.

Full text

During the transition period of a first nation, income of a band or an Indian, other than an Indian enrolled under a final agreement that came into effect before the calendar year that includes the transition period, is exempt from taxation under the Income Tax Act, if the situs of the income is on land of the first nation that was a reserve throughout the portion of that calendar year before the transition period.
2006-06-22 to present View Source

During the transition period of a first nation, income of a band or an Indian, other than an Indian enrolled under a final agreement that came into effect before the calendar year that includes the transition period, is exempt from taxation under the Income Tax Act, if the situs of the income is on land of the first nation that was a reserve throughout the portion of that calendar year before the transition period.