Hyperlawhypertext legal database Income Tax Act

← Historical versions

Versions of s. 100(1.5)(a)

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 taxpayer is deemed to have disposed of an interest in the partnership at the time of the dilution, reduction or alteration;
    Full text

    the taxpayer is deemed to have disposed of an interest in the partnership at the time of the dilution, reduction or alteration;

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

    the taxpayer is deemed to have disposed of an interest in the partnership at the time of the dilution, reduction or alteration;