Hyperlawhypertext legal database Income Tax Act

← Historical versions

Versions of s. 211.7(1), definition “qualifying exchange”, para (a)

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. 2016-06-22 to present available View Source
    the only consideration received by the taxpayer on the exchange is the other share; and
    Full text

    the only consideration received by the taxpayer on the exchange is the other share; and

  2. 2013-06-26 to 2016-06-22 View Source

    the only consideration received by the taxpayer on the exchange is the other share; and