Hyperlawhypertext legal database Income Tax Act

← Historical versions

Versions of s. 110.6(31)(a)

I-3.3 — Income Tax Act · 1 version

Historical text comes from the Justice Laws point-in-time corpus and is unofficial — not the official version.

  1. 2007-12-14 to 2013-12-12 View Source

    in the taxation year the individual has a taxable capital gain from the disposition, before March 19, 2007, of a qualified small business corporation share of the individual, a qualified farm property of the individual or a qualified fishing property of the individual; and