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Versions of s. 131(4.1)(b)(i)

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. 2019-01-01 to present available View Source
    the old share and the new share derive their value in the same proportion from the same property or group of properties held by the corporation that is allocated to that class, and
    Full text

    the old share and the new share derive their value in the same proportion from the same property or group of properties held by the corporation that is allocated to that class, and

  2. 2017-01-01 to 2019-01-01 View Source

    the old share and the new share derive their value in the same proportion from the same property or group of properties held by the corporation that is allocated to that class, and