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Versions of s. 118.1(1), definition “total ecological gifts”, para (a)

I-3.3 — Income Tax Act · 5 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
    of land (including a covenant or an easement to which land is subject or, in the case of land in the Province of Quebec, a personal servitude (the rights to which the land is subject and which has a term of not less than 100 years) or a real servitude)
    Full text

    of land (including a covenant or an easement to which land is subject or, in the case of land in the Province of Quebec, a personal servitude (the rights to which the land is subject and which has a term of not less than 100 years) or a real servitude)

  2. 2017-12-14 to 2018-01-01 View Source
    of land (including a covenant or an easement to which land is subject or, in the case of land in the Province of Quebec, a personal servitude (the rights to which the land is subject and which has a term of not less than 100 years) or a real servitude)
    Full text

    of land (including a covenant or an easement to which land is subject or, in the case of land in the Province of Quebec, a personal servitude (the rights to which the land is subject and which has a term of not less than 100 years) or a real servitude)

  3. 2014-12-16 to 2017-12-14 View Source
    of land (including a covenant or an easement to which land is subject or, in the fair market valuecase of theland gift is certified byin the MinisterProvince of theQuebec, Environment,a real servitude)
    Full text

    of land (including a covenant or an easement to which land is subject or, in the case of land in the Province of Quebec, a real servitude)

  4. 2013-06-26 to 2014-12-16 View Source
    Herthe Majestyfair inmarket rightvalue of Canadathe orgift ais provincecertified orby athe municipalityMinister inof Canada,the orEnvironment,
    Full text

    the fair market value of the gift is certified by the Minister of the Environment,

  5. 2004-08-31 to 2013-06-26 View Source

    Her Majesty in right of Canada or a province or a municipality in Canada, or