Hyperlawhypertext legal database Income Tax Act

← Historical versions

Versions of s. 80.1(5)(b)

I-3.3 — Income Tax Act · 1 version · View current text

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

  1. 2004-08-31 to present available View Source

    where the taxpayer has designated in the taxpayer’s election a class of shares as described in this paragraph in respect of the asset,