Hyperlawhypertext legal database Income Tax Act

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

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
    a disposition by a taxpayer that was subject to a loss restriction event within 30 days after the disposition,
    Full text

    a disposition by a taxpayer that was subject to a loss restriction event within 30 days after the disposition,

  2. 2013-12-12 to 2018-12-13 View Source
    a disposition by a corporationtaxpayer the control of whichthat was acquiredsubject byto a personloss orrestriction group of personsevent within 30 days after the disposition,
    Full text

    a disposition by a taxpayer that was subject to a loss restriction event within 30 days after the disposition,

  3. 2004-08-31 to 2013-12-12 View Source

    a disposition by a corporation the control of which was acquired by a person or group of persons within 30 days after the disposition,