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Versions of s. 248(1), definition “taxable canadian property”, para (e)

I-3.3 — Income Tax Act · 4 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 of the capital stock of a corporation that is listed on a designated stock exchange, a share of the capital stock of a mutual fund corporation or a unit of a mutual fund trust, if, at any particular time during the 60-month period that ends at that time,
    Full text

    a share of the capital stock of a corporation that is listed on a designated stock exchange, a share of the capital stock of a mutual fund corporation or a unit of a mutual fund trust, if, at any particular time during the 60-month period that ends at that time,

  2. 2010-07-12 to 2018-06-21 View Source
    a share of the capital stock of a non-resident corporation that is not listed on a designated stock exchangeexchange, a share of the capital stock of a mutual fund corporation or a unit of a mutual fund trust, if, at any particular time during the 60-month period that ends at that time,
    Full text

    a share of the capital stock of a corporation that is listed on a designated stock exchange, a share of the capital stock of a mutual fund corporation or a unit of a mutual fund trust, if, at any particular time during the 60-month period that ends at that time,

  3. 2007-12-14 to 2010-07-12 View Source
    a share of the capital stock of a non-resident corporation that is not listed on a prescribeddesignated stock exchange if, at any particular time during the 60-month period that ends at that time,
    Full text

    a share of the capital stock of a non-resident corporation that is not listed on a designated stock exchange if, at any particular time during the 60-month period that ends at that time,

  4. 2004-08-31 to 2007-12-14 View Source

    a share of the capital stock of a non-resident corporation that is not listed on a prescribed stock exchange if, at any particular time during the 60-month period that ends at that time,