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Versions of s. 44.1(1), definition “qualifying disposition”, para (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. 2026-03-26 to present available View Source
    throughout the period during which the individual owned the share, a common share of an active business corporation; and
    Full text

    throughout the period during which the individual owned the share, a share of an active business corporation; and

  2. 2013-06-26 to 2026-03-26 View Source
    throughout the period during which the individual owned the share, a common share of an active business corporation; and
    Full text

    throughout the period during which the individual owned the share, a common share of an active business corporation; and

  3. 2004-08-31 to 2013-06-26 View Source

    throughout the period during which the individual owned the share, a common share of an active business corporation; and