Hyperlawhypertext legal database Income Tax Act

← Historical versions

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

I-3.3 — Income Tax Act · 1 version

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

  1. 2004-08-31 to 2011-12-15 View Source

    the taxpayer’s partnership interest was held by the taxpayer on February 22, 1994 and is an excluded interest (within the meaning assigned by subsection 40(3.15)) at the end of the fiscal period of the partnership that includes that time,