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Versions of s. 248(1), definition “sift wind up entity equity”, 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. 2018-06-21 to present available View Source
    if the SIFT wind-up entity is a trust, a capital interest (determined without reference to subsection (25)) in the trust, and
    Full text

    if the SIFT wind-up entity is a trust, a capital interest (determined without reference to subsection (25)) in the trust, and

  2. 2009-03-12 to 2018-06-21 View Source

    if the SIFT wind-up entity is a trust, a capital interest (determined without reference to subsection (25)) in the trust, and