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← Historical versions

Versions of s. 248(25.3)(c)(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
    the particular unit is capital property and the amount is not proceeds of disposition of a capital interest in the trust, or
    Full text

    the particular unit is capital property and the amount is not proceeds of disposition of a capital interest in the trust, or

  2. 2013-06-26 to 2018-06-21 View Source
    the particular unit is capital property and subparagraph 53(2)(h)(i.1) applies in respect of the amount describedis not proceeds of disposition of a capital interest in paragraphthe (a),trust, or would apply if that subparagraph were read without reference to clauses 53(2)(h)(i.1) (A) and (B), or
    Full text

    the particular unit is capital property and the amount is not proceeds of disposition of a capital interest in the trust, or

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

    the particular unit is capital property and subparagraph 53(2)(h)(i.1) applies in respect of the amount described in paragraph (a), or would apply if that subparagraph were read without reference to clauses 53(2)(h)(i.1) (A) and (B), or