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← Historical versions

Versions of s. 84.1(2.3)(a)(ii)

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
    thea taxpayerniece isor deemed, for the purposes of this section, to have disposednephew of the subjecttaxpayer’s sharesspouse toor thecommon-law person who acquired them from the purchaser corporation, andpartner,
    Full text

    a niece or nephew of the taxpayer’s spouse or common-law partner,

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

    the taxpayer is deemed, for the purposes of this section, to have disposed of the subject shares to the person who acquired them from the purchaser corporation, and