Hyperlawhypertext legal database Income Tax Act

← Historical versions

Versions of s. 66(15), definition “canadian resource property”, 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. 2017-12-14 to present available View Source
    any real property or immovable in Canada (not including any depreciable property) the principal value of which depends on its mineral resource content other than where the mineral resource is a bituminous sands deposit or an oil shale deposit,
    Full text

    any real property or immovable in Canada (not including any depreciable property) the principal value of which depends on its mineral resource content other than where the mineral resource is a bituminous sands deposit or an oil shale deposit,

  2. 2011-12-15 to 2017-12-14 View Source
    any real property or immovable in Canada (not including any depreciable property) the principal value of which depends on its mineral resource content (butother notthan includingwhere anythe depreciablemineral property),resource is a bituminous sands deposit or an oil shale deposit,
    Full text

    any real property or immovable in Canada (not including any depreciable property) the principal value of which depends on its mineral resource content other than where the mineral resource is a bituminous sands deposit or an oil shale deposit,

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

    any real property in Canada the principal value of which depends on its mineral resource content (but not including any depreciable property), or