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Versions of s. 66(15), definition “original owner”

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. 2017-12-14 to present available View Source
    original owner of a Canadian resource property or a foreign resource property means a person
    Full text

    original owner of a Canadian resource property or a foreign resource property means a person

  2. 2004-08-31 to 2017-12-14 View Source

    original owner of a Canadian resource property or a foreign resource property means a person