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Versions of s. 51(2)(b)

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 fair market value of the convertible property immediately before the exchange exceeds the fair market value of the shares immediately after the exchange, and
    Full text

    the fair market value of the convertible property immediately before the exchange exceeds the fair market value of the shares immediately after the exchange, and

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

    the fair market value of the convertible property immediately before the exchange exceeds the fair market value of the shares immediately after the exchange, and