Hyperlawhypertext legal database Income Tax Act

← Historical versions

Versions of s. 40(3.1)(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
    for the purposepurposes of subsection 2(3), section 110.6, subsections 116(6) and (6.1) and section 150, the interest is deemed to have been disposed of by the member at that time.
    Full text

    for the purposes of subsection 2(3), section 110.6, subsections 116(6) and (6.1) and section 150, the interest is deemed to have been disposed of by the member at that time.

  2. 2004-08-31 to 2017-12-14 View Source

    for the purpose of section 110.6, the interest is deemed to have been disposed of by the member at that time.