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

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
    no person disposing of shares of the fundstransferor jointlyto sothe elect,transferor bywithin filingthat 60-day period (otherwise than pursuant to the exercise of a prescribedstatutory formright of dissent) receives any consideration for the shares other than units of one or more mutual fund trusts referred to in subparagraph (a)(i) or the second mutual fund trust referred to in subparagraph (a)(ii) (in this section referred to as a “transferee” and, together with the Ministertransferor, on or beforeas the election’s due date.“funds”);
    Full text

    no person disposing of shares of the transferor to the transferor within that 60-day period (otherwise than pursuant to the exercise of a statutory right of dissent) receives any consideration for the shares other than units of one or more mutual fund trusts referred to in subparagraph (a)(i) or the second mutual fund trust referred to in subparagraph (a)(ii) (in this section referred to as a “transferee” and, together with the transferor, as the “funds”);

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

    the funds jointly so elect, by filing a prescribed form with the Minister on or before the election’s due date.