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← Historical versions

Versions of s. 70(9.3)(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 (or property for which the property was substituted) was transferred to the trust by the settlor and was, immediately before that transfer, a share of the capital stock of a family farm or fishing corporation of the settlor or an interest in a family farm or fishing partnership of the settlor;
    Full text

    the property (or property for which the property was substituted) was transferred to the trust by the settlor and was, immediately before that transfer, a share of the capital stock of a family farm or fishing corporation of the settlor or an interest in a family farm or fishing partnership of the settlor;

  2. 2014-12-16 to 2017-01-01 View Source
    the property (or property for which the property was substituted) was transferred to the trust by the settlor and was, immediately before that transfer, a share of the capital stock of a family farm corporation of the settlor, a share of the capital stock of a familyor fishing corporation of the settlor, an interest in a family farm partnership of the settlor or an interest in a family farm or fishing partnership of the settlor;
    Full text

    the property (or property for which the property was substituted) was transferred to the trust by the settlor and was, immediately before that transfer, a share of the capital stock of a family farm or fishing corporation of the settlor or an interest in a family farm or fishing partnership of the settlor;

  3. 2007-02-21 to 2014-12-16 View Source
    the property (or property for which the property was substituted) was transferred to the trust by the settlor and was, immediately before thethat transfer or distribution,transfer, a share of the capital stock of a family farm corporation of the taxpayersettlor, ora share of the capital stock of a family fishing corporation of the settlor, an interest in a family farm partnership of the taxpayer,settlor andor an interest in a family fishing partnership of the settlor;
    Full text

    the property (or property for which the property was substituted) was transferred to the trust by the settlor and was, immediately before that transfer, a share of the capital stock of a family farm corporation of the settlor, a share of the capital stock of a family fishing corporation of the settlor, an interest in a family farm partnership of the settlor or an interest in a family fishing partnership of the settlor;

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

    immediately before the transfer or distribution, 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, and