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Versions of s. 84.1(2.3)(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. 2024-06-20 to present available View Source
    if,a otherwise than by reasonchild of death,a taxpayer has the purchasersame corporationmeaning disposesas ofin thesubsection subject70(10) sharesand withinalso 60 months of their purchase:includes
    Full text

    a child of a taxpayer has the same meaning as in subsection 70(10) and also includes

  2. 2021-06-29 to 2024-06-20 View Source

    if, otherwise than by reason of death, the purchaser corporation disposes of the subject shares within 60 months of their purchase: