Hyperlawhypertext legal database Income Tax Act

← Historical versions

Versions of s. 132.2(1), definition “qualifying exchange”, para (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. 2017-12-14 to present available View Source
    the transfer is a transfer of all or substantially all of the sharesproperty issued(including byan the transferor and outstanding immediately before the transfer time are within 60 days after the transfer time disposedexchange of toa theunit transferor;of a mutual fund trust for another unit of that trust) of
    Full text

    the transfer is a transfer of all or substantially all of the property (including an exchange of a unit of a mutual fund trust for another unit of that trust) of

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

    all or substantially all of the shares issued by the transferor and outstanding immediately before the transfer time are within 60 days after the transfer time disposed of to the transferor;