← Historical versions

Versions of s. 248(1), definition “grandfathered share”

I-3.3 — Income Tax Act · 2 versions

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

  1. 2016-06-22 to 2017-05-01 View Source
    except that a share that is deemed under the definition short-term preferred share, taxable preferred share or term preferred share in this subsection or under subsection 112(2.22) to have been issued at any time is deemed after that time not to be a grandfathered share for the purposes of that provision; (action de régime transitoire)
    Full text

    except that a share that is deemed under the definition short-term preferred share, taxable preferred share or term preferred share in this subsection or under subsection 112(2.22) to have been issued at any time is deemed after that time not to be a grandfathered share for the purposes of that provision; (action de régime transitoire)

  2. 2004-08-31 to 2016-06-22 View Source

    except that a share that is deemed under the definition short-term preferred share, taxable preferred share or term preferred share in this subsection or under subsection 112(2.22) to have been issued at any time is deemed after that time not to be a grandfathered share for the purposes of that provision;