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← Historical versions

Versions of s. 40(2)(a)(iii)

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
    the purchaser of the property sold is a partnership in which the taxpayer was, immediately after the sale, a majority-interest partner;
    Full text

    the purchaser of the property sold is a partnership in which the taxpayer was, immediately after the sale, a majority-interest partner;

  2. 2013-12-12 to 2017-12-14 View Source
    the purchaser of the property sold is a partnership in which the taxpayer was, immediately after the sale, a majority interestmajority-interest partner;
    Full text

    the purchaser of the property sold is a partnership in which the taxpayer was, immediately after the sale, a majority-interest partner;

  3. 2013-06-26 to 2013-12-12 View Source

    the purchaser of the property sold is a partnership in which the taxpayer was, immediately after the sale, a majority interest partner;