← Historical versions

Versions of s. 248(35)(a)

I-3.3 — Income Tax Act · 2 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 taxpayer acquired the property under a gifting arrangement that is a tax shelter as defined in subsection 237.1(1); or
    Full text

    the taxpayer acquired the property under a gifting arrangement that is a tax shelter as defined in subsection 237.1(1); or

  2. 2013-06-26 to 2018-06-21 View Source

    the taxpayer acquired the property under a gifting arrangement that is a tax shelter as defined in subsection 237.1(1); or