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Versions of s. 111(5)(b)(ii)

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. 2018-01-01 to present available View Source
    only to the extent of the taxpayer’s income for the particular year from
    Full text

    only to the extent of the taxpayer’s income for the particular year from

  2. 2013-12-12 to 2018-01-01 View Source
    only to the extent of the corporation’staxpayer’s income for the particular year from that business and, where properties were sold, leased, rented or developed or services rendered in the course of carrying on that business before that time, from any other business substantially all the income of which was derived from the sale, leasing, rental or development, as the case may be, of similar properties or the rendering of similar services.
    Full text

    only to the extent of the taxpayer’s income for the particular year from

  3. 2004-08-31 to 2013-12-12 View Source

    only to the extent of the corporation’s income for the particular year from that business and, where properties were sold, leased, rented or developed or services rendered in the course of carrying on that business before that time, from any other business substantially all the income of which was derived from the sale, leasing, rental or development, as the case may be, of similar properties or the rendering of similar services.