Hyperlawhypertext legal database Income Tax Act

← Historical versions

Versions of s. 142.2(1), definition “excluded property”, para (d)(i)(B)

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
    one or more persons related to the taxpayer (otherwise than by reason of a right referred to in paragraph 251(5)(b)), or
    Full text

    one or more persons related to the taxpayer (otherwise than by reason of a right referred to in paragraph 251(5)(b)), or

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

    one or more persons related to the taxpayer (otherwise than by reason of a right referred to in paragraph 251(5)(b)), or