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Versions of s. 110.6(19)(a)

I-3.3 — Income Tax Act · 2 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
    a capital property (other than an interest in a trust referred to in any of paragraphs (f) to (j) of the definition flow-through entity in subsection 39.1(1)) owned at the end of February 22, 1994 by the elector, the property shall be deemed, except for the purposes of sections 7 and 35 and subparagraph 110(1)(d.1)(ii),
    Full text

    a capital property (other than an interest in a trust referred to in any of paragraphs (f) to (j) of the definition flow-through entity in subsection 39.1(1)) owned at the end of February 22, 1994 by the elector, the property shall be deemed, except for the purposes of sections 7 and 35 and subparagraph 110(1)(d.1)(ii),

  2. 2004-08-31 to 2017-01-01 View Source

    a capital property (other than an interest in a trust referred to in any of paragraphs (f) to (j) of the definition flow-through entity in subsection 39.1(1)) owned at the end of February 22, 1994 by the elector, the property shall be deemed, except for the purposes of sections 7 and 35 and subparagraph 110(1)(d.1)(ii),