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← Historical versions

Versions of s. 53(2)(c)(i.4)

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. 2017-12-14 to present available View Source
    unless that time is immediately before a disposition of the interest, if the taxpayer is a member of the partnership and the taxpayer has been a specified member of the partnership at all times since becoming a member of the partnership, or the taxpayer is at that time a limited partner of the partnership for the purposes of subsection 40(3.1),
    Full text

    unless that time is immediately before a disposition of the interest, if the taxpayer is a member of the partnership and the taxpayer has been a specified member of the partnership at all times since becoming a member of the partnership, or the taxpayer is at that time a limited partner of the partnership for the purposes of subsection 40(3.1),

  2. 2011-12-15 to 2017-12-14 View Source
    unless that time is immediately before a disposition of the interest, if the taxpayer is a member of the partnership whoand wasthe taxpayer has been a specified member of the partnership at all times since becoming a member of the partnershippartnership, or the taxpayer is at that time a limited partner of the partnership for the purposes of subsection 40(3.1), the amount unless
    Full text

    unless that time is immediately before a disposition of the interest, if the taxpayer is a member of the partnership and the taxpayer has been a specified member of the partnership at all times since becoming a member of the partnership, or the taxpayer is at that time a limited partner of the partnership for the purposes of subsection 40(3.1),

  3. 2004-08-31 to 2011-12-15 View Source

    if the taxpayer is a member of the partnership who was a specified member of the partnership at all times since becoming a member of the partnership or the taxpayer is at that time a limited partner of the partnership for the purposes of subsection 40(3.1), the amount unless