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← Historical versions

Versions of s. 84.1(2.3)(c)

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
    theown, taxpayerdirectly mustor provideindirectly, thein Minister with an independent assessmentrespect of the fair market value of the subject shares and an affidavit signed by the taxpayer and by a thirdproperty, party attesting to the disposal of the shares.means
    Full text

    own, directly or indirectly, in respect of a property, means

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

    the taxpayer must provide the Minister with an independent assessment of the fair market value of the subject shares and an affidavit signed by the taxpayer and by a third party attesting to the disposal of the shares.