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← Historical versions

Versions of s. 49(2.1)(a)

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
    the trust shall beis deemed to have disposed of capital property at thatthe particular time for proceeds equal to the proceeds received by it for the granting of the option; and
    Full text

    the trust is deemed to have disposed of capital property at the particular time for proceeds equal to the proceeds received by it for the granting of the option; and

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

    the trust shall be deemed to have disposed of capital property at that time for proceeds equal to the proceeds received by it for the granting of the option; and