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Versions of s. 20(18), definition “qualifying inventory”

I-3.3 — Income Tax Act · 1 version

Historical text comes from the Justice Laws point-in-time corpus and is unofficial — not the official version.

  1. 2004-08-31 to 2013-06-26 View Source

    qualifying inventory means tangible property described in subparagraphs 20(1)(gg)(i) and (ii) of the Income Tax Act, chapter 148 of the Revised Statutes of Canada, 1952, other than real property or an interest therein or property of a taxpayer that becomes property of a new corporation by virtue of an amalgamation or merger;