Hyperlawhypertext legal database Income Tax Act

← Historical versions

Versions of s. 108(1), definition “excluded property”

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. 2017-12-14 to present available View Source
    excluded property means a share of the capital stockproperty, of a non-resident-ownedtrust, investmentmeans corporationproperty thatowned isby notthe taxabletrust Canadianat, property;and (biendistributed exclu)by the trust after, the end of 2016, if
    Full text

    excluded property, of a trust, means property owned by the trust at, and distributed by the trust after, the end of 2016, if

  2. 2016-12-15 to 2017-12-14 View Source
    excluded property means a share of the capital stock of a non-resident-owned investment corporation that is not taxable Canadian property; (bien exclu)
    Full text

    excluded property means a share of the capital stock of a non-resident-owned investment corporation that is not taxable Canadian property; (bien exclu)

  3. 2004-08-31 to 2016-12-15 View Source

    excluded property means a share of the capital stock of a non-resident-owned investment corporation that is not taxable Canadian property;