Versions of s. 53(1)(h)

Historical text comes from the Justice Laws point-in-time corpus and is unofficial — not the official version.

2017-12-14 to present available View Source

where the property is land of the taxpayer, any amount paid by the taxpayer or by another taxpayer in respect of whom the taxpayer was a person, corporation or partnership described in subparagraph (b)(i), (ii) or (iii) of the definition interest on debt relating to the acquisition of land in subsection 18(3), after 1971 and before that time pursuant to a legal obligation to pay

Full text

where the property is land of the taxpayer, any amount paid by the taxpayer or by another taxpayer in respect of whom the taxpayer was a person, corporation or partnership described in subparagraph (b)(i), (ii) or (iii) of the definition interest on debt relating to the acquisition of land in subsection 18(3), after 1971 and before that time pursuant to a legal obligation to pay
2004-08-31 to 2017-12-14 View Source

where the property is land of the taxpayer, any amount paid by the taxpayer or by another taxpayer in respect of whom the taxpayer was a person, corporation or partnership described in subparagraph (b)(i), (ii) or (iii) of the definition interest on debt relating to the acquisition of land in subsection 18(3), after 1971 and before that time pursuant to a legal obligation to pay