Versions of s. 66(15), definition “foreign resource property”

Historical text comes from the Justice Laws point-in-time corpus and is unofficial — not the official version.

2017-12-14 to present available View Source

foreign resource property of a taxpayer means any property that would be a Canadian resource property of the taxpayer if the definition Canadian resource property in this subsection were read as if the references therein to “in Canada” were references to “outside Canada”; (avoir minier étranger)

Full text

foreign resource property of a taxpayer means any property that would be a Canadian resource property of the taxpayer if the definition Canadian resource property in this subsection were read as if the references therein to “in Canada” were references to “outside Canada”; (avoir minier étranger)
2004-08-31 to 2017-12-14 View Source

foreign resource property of a taxpayer means any property that would be a Canadian resource property of the taxpayer if the definition Canadian resource property in this subsection were read as if the references therein to “in Canada” were references to “outside Canada”;