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← Historical versions

Versions of s. 16.1(1)(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. 2013-06-26 to present available View Source
    in respect of amounts paid or payable for the use of, or for the right to use, the property, the lease shall be deemed not to be a lease;
    Full text

    in respect of amounts paid or payable for the use of, or for the right to use, the property, the lease shall be deemed not to be a lease;

  2. 2004-08-31 to 2013-06-26 View Source

    in respect of amounts paid or payable for the use of, or for the right to use, the property, the lease shall be deemed not to be a lease;