Hyperlawhypertext legal database Income Tax Act

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Versions of s. 139.1(1), definition “taxable conversion benefit”, 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. 2017-01-01 to present available View Source
    an ownership right in a mutual holding corporation in respect of the insurance corporation. (avantage de transformation imposable)
    Full text

    an ownership right in a mutual holding corporation in respect of the insurance corporation. (avantage de transformation imposable)

  2. 2004-08-31 to 2017-01-01 View Source

    an ownership right in a mutual holding corporation in respect of the insurance corporation.