Hyperlawhypertext legal database Income Tax Act

← Historical versions

Versions of s. 142.2(1), definition “mark to market property”, para (b)

I-3.3 — Income Tax Act · 3 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
    if the taxpayer is not an investment dealer, a specified debt obligation that is a fair value property of the taxpayer for the taxation year,
    Full text

    if the taxpayer is not an investment dealer, a specified debt obligation that is a fair value property of the taxpayer for the taxation year,

  2. 2009-03-12 to 2013-12-12 View Source
    whereif the taxpayer is not an investment dealer, a specified debt obligation that is a fair value property of the taxpayer for the taxation year,
    Full text

    if the taxpayer is not an investment dealer, a specified debt obligation that is a fair value property of the taxpayer for the taxation year,

  3. 2004-08-31 to 2009-03-12 View Source

    where the taxpayer is not an investment dealer, a specified debt obligation that