Hyperlawhypertext legal database Income Tax Act

← Historical versions

Versions of s. 66(15), definition “canadian resource property”, para (c)

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. 2017-12-14 to present available View Source
    any oil or gas well in Canada or any real property or immovable in Canada the principal value of which depends on its petroleum, natural gas or related hydrocarbon content (not including any depreciable property),
    Full text

    any oil or gas well in Canada or any real property or immovable in Canada the principal value of which depends on its petroleum, natural gas or related hydrocarbon content (not including any depreciable property),

  2. 2011-12-15 to 2017-12-14 View Source
    any oil or gas well in Canada or any real property or immovable in Canada the principal value of which depends on its petroleum orpetroleum, natural gas or related hydrocarbon content (but not(not including any depreciable property),
    Full text

    any oil or gas well in Canada or any real property or immovable in Canada the principal value of which depends on its petroleum, natural gas or related hydrocarbon content (not including any depreciable property),

  3. 2004-08-31 to 2011-12-15 View Source

    any oil or gas well in Canada or any real property in Canada the principal value of which depends on its petroleum or natural gas content (but not including any depreciable property),