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Versions of s. 55(6)

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. 2016-06-22 to present available View Source
    A share (in this subsection referred to as the “reorganization share”) is deemed, for the purposes of subsection 116(6) and the definition taxable Canadian property in subsection 248(1), to be listed on a designated stock exchange if
    Full text

    A share (in this subsection referred to as the “reorganization share”) is deemed, for the purposes of subsection 116(6) and the definition taxable Canadian property in subsection 248(1), to be listed on a designated stock exchange if

  2. 2013-06-26 to 2016-06-22 View Source

    A share (in this subsection referred to as the “reorganization share”) is deemed, for the purposes of subsection 116(6) and the definition taxable Canadian property in subsection 248(1), to be listed on a designated stock exchange if