Hyperlawhypertext legal database Income Tax Act

← Historical versions

Versions of s. 110.6(1.2)

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
    [Repealed, 2014, c. 39, s. 30]
    Full text

    [Repealed, 2014, c. 39, s. 30]

  2. 2014-12-16 to 2017-01-01 View Source
    For[Repealed, the2014, purposesc. of39, applyings. the definition qualified fishing property, in subsection (1), of an individual, at any time, 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 of the individual’s spouse or common-law partner, will not be considered to have been used in the course of carrying on the business of fishing in Canada, unless30]
    Full text

    [Repealed, 2014, c. 39, s. 30]

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

    For the purposes of applying the definition qualified fishing property, in subsection (1), of an individual, at any time, 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 of the individual’s spouse or common-law partner, will not be considered to have been used in the course of carrying on the business of fishing in Canada, unless