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Versions of s. 54, definition “superficial loss”, para (b)

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
    at the end of that period, the taxpayer or a person affiliated with the taxpayer owns or had a right to acquire the substituted property,
    Full text

    at the end of that period, the taxpayer or a person affiliated with the taxpayer owns or had a right to acquire the substituted property,

  2. 2004-08-31 to 2018-12-13 View Source

    at the end of that period, the taxpayer or a person affiliated with the taxpayer owns or had a right to acquire the substituted property,