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

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
    the last day, if any, before the particular time, on which the taxpayer held an interest in the partnership, and
    Full text

    the last day, if any, before the particular time, on which the taxpayer held an interest in the partnership, and

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

    the last day, if any, before the particular time, on which the taxpayer held an interest in the partnership, and