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

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
    a tracking property of the taxpayer that is a fair value property of the taxpayer for the taxation year; (bien évalué à la valeur du marché)
    Full text

    a tracking property of the taxpayer that is a fair value property of the taxpayer for the taxation year; (bien évalué à la valeur du marché)

  2. 2009-03-12 to 2013-12-12 View Source
    a sharetracking property of a corporation in which the taxpayer hasthat is a significantfair interestvalue atproperty any time inof the year,taxpayer norfor the taxation year;
    Full text

    a tracking property of the taxpayer that is a fair value property of the taxpayer for the taxation year;

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

    a share of a corporation in which the taxpayer has a significant interest at any time in the year, nor