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← Historical versions

Versions of s. 110.1(1)(d)(ii)

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
    the land is certified by that Minister, or by a person designated by that Minister, to be ecologically sensitive land, the conservation and protection of which is, in the opinion of that Minister or the designated person, important to the preservation of Canada’s environmental heritage, and
    Full text

    the land is certified by that Minister, or by a person designated by that Minister, to be ecologically sensitive land, the conservation and protection of which is, in the opinion of that Minister or the designated person, important to the preservation of Canada’s environmental heritage, and

  2. 2013-06-26 to 2017-12-14 View Source
    the land is certified by that Minister, or by a registeredperson charitydesignated oneby ofthat Minister, to be ecologically sensitive land, the mainconservation purposesand protection of which is, in the opinion of that Minister,Minister or the conservationdesignated andperson, protectionimportant to the preservation of Canada’s environmental heritage, and that is approved by that Minister or that person in respect of the gift.
    Full text

    the land is certified by that Minister, or by a person designated by that Minister, to be ecologically sensitive land, the conservation and protection of which is, in the opinion of that Minister or the designated person, important to the preservation of Canada’s environmental heritage, and

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

    a registered charity one of the main purposes of which is, in the opinion of that Minister, the conservation and protection of Canada’s environmental heritage, and that is approved by that Minister or that person in respect of the gift.