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Versions of s. 122.1(1), definition “real estate investment trust”, para (a)

I-3.3 — Income Tax Act · 3 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
    at each time in the taxation year the total fair market value at that time of all non-portfolio properties that are qualified REIT properties held by the trust is at least 90% of the total fair market value at that time of all non-portfolio properties held by the trust;
    Full text

    at each time in the taxation year the total fair market value at that time of all non-portfolio properties that are qualified REIT properties held by the trust is at least 90% of the total fair market value at that time of all non-portfolio properties held by the trust;

  2. 2013-06-26 to 2013-12-12 View Source
    the trust at noeach time in the taxation year holdsthe anytotal fair market value at that time of all non-portfolio propertyproperties otherthat thanare qualified REIT properties;properties held by the trust is at least 90% of the total fair market value at that time of all non-portfolio properties held by the trust;
    Full text

    at each time in the taxation year the total fair market value at that time of all non-portfolio properties that are qualified REIT properties held by the trust is at least 90% of the total fair market value at that time of all non-portfolio properties held by the trust;

  3. 2007-06-22 to 2013-06-26 View Source

    the trust at no time in the taxation year holds any non-portfolio property other than qualified REIT properties;