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Versions of s. 54, definition “fresh start date”, para (a)

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. 2018-12-13 to present available View Source
    in the case of a partnership interest that is included in the flow-through share class of property, the day that is the later of
    Full text

    in the case of a partnership interest that is included in the flow-through share class of property, the day that is the later of

  2. 2011-12-15 to 2018-12-13 View Source

    in the case of a partnership interest that is included in the flow-through share class of property, the day that is the later of