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Versions of s. 261(18)(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. 2017-12-14 to present available View Source
    at any time (referred to in this subsection as the “transfer time”) one or more properties are directly or indirectly transferred
    Full text

    at any time (referred to in this subsection as the “transfer time”) one or more properties are directly or indirectly transferred

  2. 2009-03-12 to 2017-12-14 View Source

    at any time (referred to in this subsection as the “transfer time”) one or more properties are directly or indirectly transferred