Hyperlawhypertext legal database Income Tax Act

← Historical versions

Versions of s. 122.1(1), definition “non portfolio property”, para (a)(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. 2013-12-12 to present available View Source
    securities of the subject entity that, together with all of the securities that the trustparticular or partnershipentity holds of entities affiliated with the subject entity, have a total fair market value that is greater than 50% of the equity value of the trustparticular or partnership;entity;
    Full text

    securities of the subject entity that, together with all the securities that the particular entity holds of entities affiliated with the subject entity, have a total fair market value that is greater than 50% of the equity value of the particular entity;

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

    securities of the subject entity that, together with all of the securities that the trust or partnership holds of entities affiliated with the subject entity, have a total fair market value that is greater than 50% of the equity value of the trust or partnership;