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← Historical versions

Versions of s. 212(3.81)(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. 2017-12-14 to present available View Source
    the amount outstanding at that time as or on account of the debt is deemed to be equal to the fair market value of the specified shares at that time.
    Full text

    the amount outstanding at that time as or on account of the debt is deemed to be equal to the fair market value of the specified shares at that time.

  2. 2017-01-01 to 2017-12-14 View Source

    the amount outstanding at that time as or on account of the debt is deemed to be equal to the fair market value of the specified shares at that time.