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

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
    an option in respect of, or an interest in, or for civil law a right in, a property described in any of paragraphs (a) to (e), whether or not the property exists,
    Full text

    an option in respect of, or an interest in, or for civil law a right in, a property described in any of paragraphs (a) to (e), whether or not the property exists,

  2. 2010-07-12 to 2018-06-21 View Source
    aan shareoption thatin isrespect listedof, onor an interest in, or for civil law a designatedright stockin, exchangea and that would beproperty described in paragraphany (d)of paragraphs (a) to (e), whether or (e) if those paragraphs were read without reference tonot the wordsproperty “that is not listed on a designated stock exchange”, or a share of the capital stock of a mutual fund corporation, if at any time during the 60-month period that ends at that time the taxpayer, persons with whom the taxpayer did not deal at arm’s length, or the taxpayer together with all such persons owned 25% or more of the issued shares of any class of the capital stock of the corporation that issued the share,exists,
    Full text

    an option in respect of, or an interest in, or for civil law a right in, a property described in any of paragraphs (a) to (e), whether or not the property exists,

  3. 2007-12-14 to 2010-07-12 View Source
    a share that is listed on a prescribeddesignated stock exchange and that would be described in paragraph (d) or (e) if those paragraphs were read without reference to the words “that is not listed on a prescribeddesignated stock exchange”, or a share of the capital stock of a mutual fund corporation, if at any time during the 60-month period that ends at that time the taxpayer, persons with whom the taxpayer did not deal at arm’s length, or the taxpayer together with all such persons owned 25% or more of the issued shares of any class of the capital stock of the corporation that issued the share,
    Full text

    a share that is listed on a designated stock exchange and that would be described in paragraph (d) or (e) if those paragraphs were read without reference to the words “that is not listed on a designated stock exchange”, or a share of the capital stock of a mutual fund corporation, if at any time during the 60-month period that ends at that time the taxpayer, persons with whom the taxpayer did not deal at arm’s length, or the taxpayer together with all such persons owned 25% or more of the issued shares of any class of the capital stock of the corporation that issued the share,

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

    a share that is listed on a prescribed stock exchange and that would be described in paragraph (d) or (e) if those paragraphs were read without reference to the words “that is not listed on a prescribed stock exchange”, or a share of the capital stock of a mutual fund corporation, if at any time during the 60-month period that ends at that time the taxpayer, persons with whom the taxpayer did not deal at arm’s length, or the taxpayer together with all such persons owned 25% or more of the issued shares of any class of the capital stock of the corporation that issued the share,