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Versions of s. 248(1), definition “short term preferred share”, para (i)

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. 2018-06-21 to present available View Source
    a share that is, at the time a dividend is paid thereon, a share described in paragraph (e) of the definition term preferred share in this subsection during the applicable time period referred to in that paragraph or a prescribed share shall, notwithstanding any other provision of this definition, be deemed not to be a short-term preferred share at that time, and
    Full text

    a share that is, at the time a dividend is paid thereon, a share described in paragraph (e) of the definition term preferred share in this subsection during the applicable time period referred to in that paragraph or a prescribed share shall, notwithstanding any other provision of this definition, be deemed not to be a short-term preferred share at that time, and

  2. 2004-08-31 to 2018-06-21 View Source

    a share that is, at the time a dividend is paid thereon, a share described in paragraph (e) of the definition term preferred share in this subsection during the applicable time period referred to in that paragraph or a prescribed share shall, notwithstanding any other provision of this definition, be deemed not to be a short-term preferred share at that time, and