Hyperlawhypertext legal database Income Tax Act

← Historical versions

Versions of s. 85(1.1)(b)

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 that is 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 insurer if that property and the property received as consideration for that property are designated insurance property for the year;
    Full text

    a capital property that is 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 insurer if that property and the property received as consideration for that property are designated insurance property for the year;

  2. 2013-06-26 to 2017-12-14 View Source
    a capital property that is 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 insurer whereif that property and the property received as consideration for that property are designated insurance property for the year;
    Full text

    a capital property that is 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 insurer if that property and the property received as consideration for that property are designated insurance property for the year;

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

    a capital property that is real property, or an interest in or an option in respect of real property, owned by a non-resident insurer where that property and the property received as consideration for that property are designated insurance property for the year;