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← Historical versions

Versions of s. 13(28)(a)

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. 2017-01-01 to present available View Source
    the time all or substantially all of the building is first used by the taxpayer for the purpose for which it was acquired,
    Full text

    the time all or substantially all of the building is first used by the taxpayer for the purpose for which it was acquired,

  2. 2004-08-31 to 2017-01-01 View Source

    the time all or substantially all of the building is first used by the taxpayer for the purpose for which it was acquired,