Hyperlawhypertext legal database Income Tax Act

← Historical versions

Versions of s. 132.2(1), definition “qualifying exchange”, para (a)(i)

I-3.3 — Income Tax Act · 1 version · 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

    a mutual fund corporation (other than a SIFT wind-up corporation) to one or more mutual fund trusts, or