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← Historical versions

Versions of s. 70(9.2)(a)

I-3.3 — Income Tax Act · 4 versions · View current text

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

  1. 2017-01-01 to present available View Source
    the property was, immediately before the death of the taxpayer, a share of the capital stock of a family farm or fishing corporation of the taxpayer or an interest in a family farm or fishing partnership of the taxpayer;
    Full text

    the property was, immediately before the death of the taxpayer, a share of the capital stock of a family farm or fishing corporation of the taxpayer or an interest in a family farm or fishing partnership of the taxpayer;

  2. 2014-12-16 to 2017-01-01 View Source
    the property was, immediately before the death of the taxpayer, a share of the capital stock of a family fishingfarm corporation of the taxpayer, an interest in a familyor fishing partnership of the taxpayer, a share of the capital stock of a family farm corporation of the taxpayer or an interest in a family farm or fishing partnership of the taxpayer;
    Full text

    the property was, immediately before the death of the taxpayer, a share of the capital stock of a family farm or fishing corporation of the taxpayer or an interest in a family farm or fishing partnership of the taxpayer;

  3. 2007-02-21 to 2014-12-16 View Source
    subsectionthe 70(5)property doeswas, notimmediately applybefore inthe respectdeath of the property,taxpayer, anda share of the capital stock of a family fishing corporation of the taxpayer, an interest in a family fishing partnership of the taxpayer, a share of the capital stock of a family farm corporation of the taxpayer or an interest in a family farm partnership of the taxpayer;
    Full text

    the property was, immediately before the death of the taxpayer, a share of the capital stock of a family fishing corporation of the taxpayer, an interest in a family fishing partnership of the taxpayer, a share of the capital stock of a family farm corporation of the taxpayer or an interest in a family farm partnership of the taxpayer;

  4. 2004-08-31 to 2007-02-21 View Source

    subsection 70(5) does not apply in respect of the property, and