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Versions of s. 209(1), definition “head lease”, para (b)

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
    an owner in fee simple, other than Her Majesty in right of Canada or a province, grants for a period of not less than 10 years
    Full text

    an owner in fee simple, other than Her Majesty in right of Canada or a province, grants for a period of not less than 10 years

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

    an owner in fee simple, other than Her Majesty in right of Canada or a province, grants for a period of not less than 10 years