← Historical versions

Versions of s. 122.1(1), definition “non portfolio property”

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. 2013-12-12 to present available View Source
    non-portfolio propertyproperty, of a trustparticular or partnershipentity for a taxation yearyear, means a property, held by the trustparticular or partnershipentity at any time in the taxation year, that is
    Full text

    non-portfolio property, of a particular entity for a taxation year, means a property, held by the particular entity at any time in the taxation year, that is

  2. 2007-06-22 to 2013-12-12 View Source

    non-portfolio property of a trust or partnership for a taxation year means a property, held by the trust or partnership at any time in the taxation year, that is