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← Historical versions

Versions of s. 110.61(1)(b)(ii)

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. 2026-03-26 to present available View Source
    more than 50% of the fair market value of the subject shares and the substituted shares, if any, was derivedderived, directly or indirectly, from assets which were used principally in an active business;
    Full text

    more than 50% of the fair market value of the subject shares and the substituted shares, if any, was derived, directly or indirectly, from assets which were used principally in an active business;

  2. 2024-06-20 to 2026-03-26 View Source

    more than 50% of the fair market value of the subject shares was derived from assets which were used principally in an active business;