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← Historical versions

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

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 periodspouse or common-law partner of 60a monthsniece applicableor nephew referred to the operation that is deemed to have taken place underin subparagraph (ii)(i) isor deemed(ii), to have begun when the taxpayer disposed of the subject shares to the purchaser corporation;and
    Full text

    a spouse or common-law partner of a niece or nephew referred to in subparagraph (i) or (ii), and

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

    the period of 60 months applicable to the operation that is deemed to have taken place under subparagraph (ii) is deemed to have begun when the taxpayer disposed of the subject shares to the purchaser corporation;