Hyperlawhypertext legal database Income Tax Act

← Historical versions

Versions of s. 206.1

I-3.3 — Income Tax Act · 4 versions · View current text

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

  1. 2017-12-14 to present available View Source
    [Repealed, 2017, c. 33, s. 66]
    Full text

    [Repealed, 2017, c. 33, s. 66]

  2. 2008-01-01 to 2017-12-14 View Source
    [Repealed, 2005, c. 30, s. 14]
    Full text
  3. 2005-06-29 to 2008-01-01 View Source
    Where[Repealed, at2005, anyc. time30, as. taxpayer to which this Part applies makes an agreement (otherwise than as a consequence of the acquisition or writing by it of an option listed on a prescribed stock exchange) to acquire a share of the capital stock of a corporation (otherwise than from the corporation) at a price that may differ from the fair market value of the share at the time the share may be acquired, the taxpayer shall, in respect of each month during which the taxpayer is a party to the agreement, pay a tax under this Part equal to the total of all amounts each of which is the amount, if any, by which14]
    Full text

    [Repealed, 2005, c. 30, s. 14]

  4. 2004-08-31 to 2005-06-29 View Source

    Where at any time a taxpayer to which this Part applies makes an agreement (otherwise than as a consequence of the acquisition or writing by it of an option listed on a prescribed stock exchange) to acquire a share of the capital stock of a corporation (otherwise than from the corporation) at a price that may differ from the fair market value of the share at the time the share may be acquired, the taxpayer shall, in respect of each month during which the taxpayer is a party to the agreement, pay a tax under this Part equal to the total of all amounts each of which is the amount, if any, by which