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Versions of s. 40(15)(b)

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
    the individual’s exempt gains balance in respect of the business is greater than nil for the taxation year that includes January 1, 2017.
    Full text

    the individual’s exempt gains balance in respect of the business is greater than nil for the taxation year that includes January 1, 2017.

  2. 2017-01-01 to 2017-12-14 View Source

    the individual’s exempt gains balance in respect of the business is greater than nil for the taxation year that includes January 1, 2017.