Hyperlawhypertext legal database Income Tax Act

← Historical versions

Versions of s. 44.1(10)(d)

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. 2013-06-26 to present available View Source
    a corporation more than 50 per cent50% of the fair market value of the property of which (net of debts incurred to acquire the property) is attributable to real or immovable property.
    Full text

    a corporation more than 50% of the fair market value of the property of which (net of debts incurred to acquire the property) is attributable to real or immovable property.

  2. 2004-08-31 to 2013-06-26 View Source

    a corporation more than 50 per cent of the fair market value of the property of which (net of debts incurred to acquire the property) is attributable to real property.