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

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
    a right to a share of the income or loss under an agreement referred to in paragraph 96(1.1)(a), and
    Full text

    a right to a share of the income or loss under an agreement referred to in paragraph 96(1.1)(a), and

  2. 2010-07-12 to 2018-06-21 View Source
    a unitright ofto a mutual fund trust if, at any time during the 60-month period that ends at that time, not less than 25%share of the issuedincome unitsor ofloss theunder trustan belongedagreement referred to thein taxpayer,paragraph to persons with whom the taxpayer did not deal at arm’s length, or to the taxpayer96(1.1)(a), and persons with whom the taxpayer did not deal at arm’s length,
    Full text

    a right to a share of the income or loss under an agreement referred to in paragraph 96(1.1)(a), and

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

    a unit of a mutual fund trust if, at any time during the 60-month period that ends at that time, not less than 25% of the issued units of the trust belonged to the taxpayer, to persons with whom the taxpayer did not deal at arm’s length, or to the taxpayer and persons with whom the taxpayer did not deal at arm’s length,