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

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. 2018-12-13 to present available View Source
    the last day, if any, before the particular time, on which the taxpayer disposed of all property included in the flow-through share class of property; (date de nouveau départ)
    Full text

    the last day, if any, before the particular time, on which the taxpayer disposed of all property included in the flow-through share class of property; (date de nouveau départ)

  2. 2016-06-22 to 2018-12-13 View Source
    the last day, if any, before the particular time, on which the taxpayer disposed of all property included in the flow-through share class of property; (date de nouveau départ)
    Full text

    the last day, if any, before the particular time, on which the taxpayer disposed of all property included in the flow-through share class of property; (date de nouveau départ)

  3. 2011-12-15 to 2016-06-22 View Source

    the last day, if any, before the particular time, on which the taxpayer disposed of all property included in the flow-through share class of property;