Hyperlawhypertext legal database Income Tax Act

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Versions of s. 18(3), definition “interest on debt relating to the acquisition of land”, para (b)(ii)

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
    a corporation of which the taxpayer is a specified shareholder, or
    Full text

    a corporation of which the taxpayer is a specified shareholder, or

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

    a corporation of which the taxpayer is a specified shareholder, or