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Versions of s. 51(1)(c)

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
    except for the purposepurposes of subsectionsubsections 20(21),20(21) and 44.1(6) and (7) and paragraph 94(2)(m), the exchange shall beis deemed not to be a disposition of the convertible property,
    Full text

    except for the purposes of subsections 20(21) and 44.1(6) and (7) and paragraph 94(2)(m), the exchange is deemed not to be a disposition of the convertible property,

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

    except for the purpose of subsection 20(21), the exchange shall be deemed not to be a disposition of the convertible property,