Hyperlawhypertext legal database Income Tax Act

← Historical versions

Versions of s. 51(1)(f)

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. 2013-06-26 to present available View Source
    where the convertible property is taxable Canadian property of the taxpayer, the share acquired by the taxpayer on the exchange is deemed to be, at any time that is within 60 months after the exchange, taxable Canadian property of the taxpayer.
    Full text

    where the convertible property is taxable Canadian property of the taxpayer, the share acquired by the taxpayer on the exchange is deemed to be, at any time that is within 60 months after the exchange, taxable Canadian property of the taxpayer.

  2. 2010-07-12 to 2013-06-26 View Source
    where the convertible property is taxable Canadian property of the taxpayer, the share acquired by the taxpayer on the exchange shall beis deemed to bebe, at any time that is within 60 months after the exchange, taxable Canadian property of the taxpayer.
    Full text

    where the convertible property is taxable Canadian property of the taxpayer, the share acquired by the taxpayer on the exchange is deemed to be, at any time that is within 60 months after the exchange, taxable Canadian property of the taxpayer.

  3. 2004-08-31 to 2010-07-12 View Source

    where the convertible property is taxable Canadian property of the taxpayer, the share acquired by the taxpayer on the exchange shall be deemed to be taxable Canadian property of the taxpayer.