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Versions of s. 132.2(1), definition “first post exchange year”

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. 2017-12-14 to present available View Source
    first post-exchange year, of a fund in respect of a qualifying exchange, means the taxation year of the fund that begins immediately after the acquisition time. (première année suivant l’échange)
    Full text

    first post-exchange year, of a fund in respect of a qualifying exchange, means the taxation year of the fund that begins immediately after the acquisition time. (première année suivant l’échange)

  2. 2013-06-26 to 2017-12-14 View Source

    first post-exchange year, of a fund in respect of a qualifying exchange, means the taxation year of the fund that begins immediately after the acquisition time.