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

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
    a Canadian real, immovable or resource property, if at any time in the taxation year the total fair market value of all properties held by the trustparticular or partnershipentity that are Canadian real, immovable or resource properties is greater than 50% of the equity value of the trustparticular entity; or partnership; or
    Full text

    a Canadian real, immovable or resource property, if at any time in the taxation year the total fair market value of all properties held by the particular entity that are Canadian real, immovable or resource properties is greater than 50% of the equity value of the particular entity; or

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

    a Canadian real, immovable or resource property, if at any time in the taxation year the total fair market value of all properties held by the trust or partnership that are Canadian real, immovable or resource properties is greater than 50% of the equity value of the trust or partnership; or