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Versions of s. 248(20)(e)

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
    paragraphs (a) to (d) do not apply if the interest or right of the person is an interest or a right in fungible tangible property, or for civil law fungible corporeal property described in that person’s inventory,
    Full text

    paragraphs (a) to (d) do not apply if the interest or right of the person is an interest or a right in fungible tangible property, or for civil law fungible corporeal property described in that person’s inventory,

  2. 2013-06-26 to 2018-06-21 View Source
    paragraphs 248(20)(a)(a) to 248(20)(d)(d) do not apply whereif the interest or right of the person is an interest or a right in fungible tangible property, or for civil law fungible corporeal property described in that person’s inventory,
    Full text

    paragraphs (a) to (d) do not apply if the interest or right of the person is an interest or a right in fungible tangible property, or for civil law fungible corporeal property described in that person’s inventory,

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

    paragraphs 248(20)(a) to 248(20)(d) do not apply where the interest of the person is an interest in fungible tangible property described in that person’s inventory,