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

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
    not less than 75% of the trust’s gross REIT revenue for the taxation year is from one or more of the following:
    Full text

    not less than 75% of the trust’s gross REIT revenue for the taxation year is from one or more of the following:

  2. 2013-06-26 to 2013-12-12 View Source
    not less than 75% of the trust’s revenuesgross REIT revenue for the taxation year are derivedis from one or more of the following:
    Full text

    not less than 75% of the trust’s gross REIT revenue for the taxation year is from one or more of the following:

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

    not less than 75% of the trust’s revenues for the taxation year are derived from one or more of the following: