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← Historical versions

Versions of s. 40(1.1)(b)

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. 2017-12-14 to present available View Source
    that child was resident in Canada immediately before the disposition, and
    Full text

    that child was resident in Canada immediately before the disposition, and

  2. 2007-02-21 to 2017-12-14 View Source
    that child was resident in Canada immediately before the disposition, a share of the capital stock of a family farm corporation of the taxpayer or an interest in a family farm partnership of the taxpayer, orand
    Full text

    that child was resident in Canada immediately before the disposition, and

  3. 2004-08-31 to 2007-02-21 View Source

    immediately before the disposition, a share of the capital stock of a family farm corporation of the taxpayer or an interest in a family farm partnership of the taxpayer, or