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Versions of s. 110.6(1), definition “qualified fishing 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. 2017-01-01 to present available View Source
    qualified fishing property[Repealed, 2014, c. 39, s. 30]
    Full text

    qualified fishing property[Repealed, 2014, c. 39, s. 30]

  2. 2014-12-16 to 2017-01-01 View Source
    qualified fishing propertyproperty[Repealed, of2014, anc. individual39, (others. than a trust that is not a personal trust) at any time means a property owned at that time by the individual, the spouse or common-law partner of the individual or a partnership, an interest in which is an interest in a family fishing partnership of the individual or the individual’s spouse or common-law partner that is30]
    Full text

    qualified fishing property[Repealed, 2014, c. 39, s. 30]

  3. 2007-02-21 to 2014-12-16 View Source

    qualified fishing property of an individual (other than a trust that is not a personal trust) at any time means a property owned at that time by the individual, the spouse or common-law partner of the individual or a partnership, an interest in which is an interest in a family fishing partnership of the individual or the individual’s spouse or common-law partner that is