Hyperlawhypertext legal database Income Tax Act

← Historical versions

Versions of s. 122.1(1), definition “qualified reit property”, para (a)

I-3.3 — Income Tax Act · 4 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 real or immovable property that is capital property, an eligible resale property, an indebtedness of a Canadian corporation represented by a bankers’ acceptance, a property described by paragraph (a) or (b) of the definition qualified investment in section 204 or a deposit with a credit union;
    Full text

    a real or immovable property that is capital property, an eligible resale property, an indebtedness of a Canadian corporation represented by a bankers’ acceptance, a property described by paragraph (a) or (b) of the definition qualified investment in section 204 or a deposit with a credit union;

  2. 2013-06-26 to 2013-12-12 View Source
    a real or immovable property;property that is capital property, an eligible resale property, an indebtedness of a Canadian corporation represented by a bankers’ acceptance, a property described by paragraph (a) or (b) of the definition qualified investment in section 204 or a deposit with a credit union;
    Full text

    a real or immovable property that is capital property, an eligible resale property, an indebtedness of a Canadian corporation represented by a bankers’ acceptance, a property described by paragraph (a) or (b) of the definition qualified investment in section 204 or a deposit with a credit union;

  3. 2009-03-12 to 2013-06-26 View Source
    a real or immovable property situated in Canada;property;
    Full text

    a real or immovable property;

  4. 2007-06-22 to 2009-03-12 View Source

    a real or immovable property situated in Canada;