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Versions of s. 66.8(3)(a)

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. 2013-06-26 to present available View Source
    the expressionsexpression “at-risklimited amount” of a taxpayer in respectpartner of a partnership and “limited partner” of a partnership havehas the meaningsmeaning that would be assigned by subsectionssubsection 96(2.2)96(2.4), and (2.4), respectively, except that, with respect to the definition limited partner, the definition exempt interestif in subsection 96(2.5) shall be read as though theeach reference therein to
    Full text

    the expression limited partner of a partnership has the meaning that would be assigned by subsection 96(2.4), if in subsection 96(2.5) each reference to

  2. 2004-08-31 to 2013-06-26 View Source

    the expressions “at-risk amount” of a taxpayer in respect of a partnership and “limited partner” of a partnership have the meanings assigned by subsections 96(2.2) and (2.4), respectively, except that, with respect to the definition limited partner, the definition exempt interest in subsection 96(2.5) shall be read as though the reference therein to