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← Historical versions

Versions of s. 107.4(1)

I-3.3 — Income Tax Act · 3 versions · View current text

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

  1. 2017-01-01 to present available View Source
    In this section, a qualifying disposition of a property means a disposition of the property before December 21, 2002 by a person or partnership, and a disposition of property after December 20, 2002 by an individual, (which person, partnership or individual is referred to in this subsection as the “contributor”) as a result of a transfer of the property to a particular trust where
    Full text

    In this section, a qualifying disposition of a property means a disposition of the property before December 21, 2002 by a person or partnership, and a disposition of property after December 20, 2002 by an individual, (which person, partnership or individual is referred to in this subsection as the “contributor”) as a result of a transfer of the property to a particular trust where

  2. 2013-06-26 to 2017-01-01 View Source
    For the purpose ofIn this section, a qualifying disposition of a property means a disposition of the property before December 21, 2002 by a person or partnership, and a disposition of property after December 20, 2002 by an individual, (which person, partnership (inor individual is referred to in this subsection referred to as the “contributor”) as a result of a transfer of the property to a particular trust where
    Full text

    In this section, a qualifying disposition of a property means a disposition of the property before December 21, 2002 by a person or partnership, and a disposition of property after December 20, 2002 by an individual, (which person, partnership or individual is referred to in this subsection as the “contributor”) as a result of a transfer of the property to a particular trust where

  3. 2004-08-31 to 2013-06-26 View Source

    For the purpose of this section, a qualifying disposition of a property means a disposition of the property by a person or partnership (in this subsection referred to as the “contributor”) as a result of a transfer of the property to a particular trust where