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← Historical versions

Versions of s. 141(5)

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. 2007-12-14 to present available View Source
    For the purpose of paragraph (d) of the definition taxable Canadian property in subsection 248(1), a share of the capital stock of a corporation is deemed to be listed at any time on a designated stock exchange prescribed for the purpose of that definition whereif
    Full text

    For the purpose of paragraph (d) of the definition taxable Canadian property in subsection 248(1), a share of the capital stock of a corporation is deemed to be listed at any time on a designated stock exchange if

  2. 2004-08-31 to 2007-12-14 View Source

    For the purpose of paragraph (d) of the definition taxable Canadian property in subsection 248(1), a share of the capital stock of a corporation is deemed to be listed at any time on a stock exchange prescribed for the purpose of that definition where