Hyperlawhypertext legal database Income Tax Act

← Historical versions

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

I-3.3 — Income Tax Act · 3 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
    25% or more of the issued shares of any class of the capital stock of the corporation, or 25% or more of the issued units of the trust, as the case may be, were owned by or belonged to one or any combination of
    Full text

    25% or more of the issued shares of any class of the capital stock of the corporation, or 25% or more of the issued units of the trust, as the case may be, were owned by or belonged to one or any combination of

  2. 2010-07-12 to 2018-06-21 View Source
    the25% fairor market value of allmore of the propertiesissued shares of any class of the corporationcapital each of which was was greater than 50%stock of the faircorporation, marketor value25% or more of allthe issued units of itsthe properties,trust, andas the case may be, were owned by or belonged to one or any combination of
    Full text

    25% or more of the issued shares of any class of the capital stock of the corporation, or 25% or more of the issued units of the trust, as the case may be, were owned by or belonged to one or any combination of

  3. 2004-08-31 to 2010-07-12 View Source

    the fair market value of all of the properties of the corporation each of which was was greater than 50% of the fair market value of all of its properties, and