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Versions of s. 18(13)(h)

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. 2018-12-13 to present available View Source
    at the end of the period, the transferor or a person affiliated with the transferor owns the substituted property.
    Full text

    at the end of the period, the transferor or a person affiliated with the transferor owns the substituted property.

  2. 2004-08-31 to 2018-12-13 View Source

    at the end of the period, the transferor or a person affiliated with the transferor owns the substituted property.