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Versions of s. 142.2(1), definition “excluded property”, 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. 2013-12-12 to present available View Source
    a share of the capital stock of a corporation if, at any time in the taxation year, the taxpayer has a significant interest in the corporation,
    Full text

    a share of the capital stock of a corporation if, at any time in the taxation year, the taxpayer has a significant interest in the corporation,

  2. 2009-03-12 to 2013-12-12 View Source

    a share of the capital stock of a corporation if, at any time in the taxation year, the taxpayer has a significant interest in the corporation,