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Versions of s. 100(1.3)(b)

I-3.3 — Income Tax Act · 2 versions · View current text

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

  1. 2017-12-14 to present available View Source
    the total fair market value of the property referred to in paragraph (a) equals at least 90% of the total fair market value of all property of the partnership.
    Full text

    the total fair market value of the property referred to in paragraph (a) equals at least 90% of the total fair market value of all property of the partnership.

  2. 2012-12-14 to 2017-12-14 View Source

    the total fair market value of the property referred to in paragraph (a) equals at least 90% of the total fair market value of all property of the partnership.