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Versions of s. 142.2(2)

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
    For the purposes of the definitions excluded property, mark-to-market property and specified debt obligation in subsection (1) and subsections (5) andsubsection 142.6(1.6), a taxpayer has a significant interest in a corporation at any time if
    Full text

    For the purposes of the definitions excluded property and specified debt obligation in subsection (1) and subsection 142.6(1.6), a taxpayer has a significant interest in a corporation at any time if

  2. 2009-03-12 to 2013-12-12 View Source
    For the purposepurposes of subsection 142.2(5) and the definitiondefinitions excluded property, mark-to-market property and specified debt obligation in subsection 142.2(1),(1) and subsections (5) and 142.6(1.6), a taxpayer has a significant interest in a corporation at any time if
    Full text

    For the purposes of the definitions excluded property, mark-to-market property and specified debt obligation in subsection (1) and subsections (5) and 142.6(1.6), a taxpayer has a significant interest in a corporation at any time if

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

    For the purpose of subsection 142.2(5) and the definition mark-to-market property in subsection 142.2(1), a taxpayer has a significant interest in a corporation at any time if