← Historical versions

Versions of s. 66.2(2)(b)(ii)(A)

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. 2013-12-12 to present available View Source
    an amount included in the taxpayer’s income for the year by virtue of a disposition in the year of inventory described in section 66.3 that was a share or any interest in or right to — or, for civil law, any right in or to — a share, acquired by the taxpayer under circumstances described in paragraph (g) of the definition Canadian development expense in subsection (5) or paragraph (i) of the definition Canadian exploration expense in subsection 66.1(6), or
    Full text

    an amount included in the taxpayer’s income for the year by virtue of a disposition in the year of inventory described in section 66.3 that was a share or any interest in or right to — or, for civil law, any right in or to — a share, acquired by the taxpayer under circumstances described in paragraph (g) of the definition Canadian development expense in subsection (5) or paragraph (i) of the definition Canadian exploration expense in subsection 66.1(6), or

  2. 2013-06-26 to 2013-12-12 View Source
    an amount included in the taxpayer’s income for the year by virtue of a disposition in the year of inventory described in section 66.3 that was a share,share or any interest thereinin or right thereto,to — or, for civil law, any right in or to — a share, acquired by the taxpayer under circumstances described in paragraph (g) of the definition Canadian development expense in subsection 66.2(5)(5) or paragraph (i) of the definition Canadian exploration expense in subsection 66.1(6), or
    Full text

    an amount included in the taxpayer’s income for the year by virtue of a disposition in the year of inventory described in section 66.3 that was a share or any interest in or right to — or, for civil law, any right in or to — a share, acquired by the taxpayer under circumstances described in paragraph (g) of the definition Canadian development expense in subsection (5) or paragraph (i) of the definition Canadian exploration expense in subsection 66.1(6), or

  3. 2004-08-31 to 2013-06-26 View Source

    an amount included in the taxpayer’s income for the year by virtue of a disposition in the year of inventory described in section 66.3 that was a share, any interest therein or right thereto, acquired by the taxpayer under circumstances described in paragraph (g) of the definition Canadian development expense in subsection 66.2(5) or paragraph (i) of the definition Canadian exploration expense in subsection 66.1(6), or