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Versions of s. 248(20)(d)

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
    each such person who has an interest or a right in the property immediately after that time is deemed not to have had before that time, and to have acquired at that time, that proportion of the person’s interest or right to which paragraph (b) does not apply, and
    Full text

    each such person who has an interest or a right in the property immediately after that time is deemed not to have had before that time, and to have acquired at that time, that proportion of the person’s interest or right to which paragraph (b) does not apply, and

  2. 2013-06-26 to 2018-06-21 View Source
    each such person who has an interest or a right in the property immediately after that time shall beis deemed not to have had before that time, and to have acquired at that time, that proportion of the person’s interest or right to which paragraph 248(20)(b)(b) does not apply, and
    Full text

    each such person who has an interest or a right in the property immediately after that time is deemed not to have had before that time, and to have acquired at that time, that proportion of the person’s interest or right to which paragraph (b) does not apply, and

  3. 2004-08-31 to 2013-06-26 View Source

    each such person who has an interest in the property immediately after that time shall be deemed not to have had before that time, and to have acquired at that time, that proportion of the person’s interest to which paragraph 248(20)(b) does not apply, and