Hyperlawhypertext legal database Income Tax Act

← Historical versions

Versions of s. 110.61(4)(a)

I-3.3 — Income Tax Act · 1 version · View current text

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

  1. 2024-06-20 to present available View Source

    within 24 months of the disposition time for the qualifying business transfer, subsection (2) is deemed to have never applied in respect of the subject shares disposed of under the qualifying business transfer; or