Hyperlawhypertext legal database Income Tax Act

← Historical versions

Versions of s. 85(1.1)(a)

I-3.3 — Income Tax Act · 3 versions · View current text

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

  1. 2017-12-14 to present available View Source
    a capital property (other than real or immovable property, an option in respect of such property, or an interest in real property or a real right in an immovable, owned by a non-resident person);
    Full text

    a capital property (other than real or immovable property, an option in respect of such property, or an interest in real property or a real right in an immovable, owned by a non-resident person);

  2. 2013-06-26 to 2017-12-14 View Source
    a capital property (other than real property, or animmovable interest in orproperty, an option in respect of such property, or an interest in real property,property or a real right in an immovable, owned by a non-resident person);
    Full text

    a capital property (other than real or immovable property, an option in respect of such property, or an interest in real property or a real right in an immovable, owned by a non-resident person);

  3. 2004-08-31 to 2013-06-26 View Source

    a capital property (other than real property, or an interest in or an option in respect of real property, owned by a non-resident person);