Hyperlawhypertext legal database Income Tax Act

← Historical versions

Versions of s. 85(1.1)(h)

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 person (other than a non-resident insurer) and used in the year in a business carried on in Canada by that person; or
    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 person (other than a non-resident insurer) and used in the year in a business carried on in Canada by that person; or

  2. 2013-06-26 to 2017-12-14 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 ana optionreal right in respectan of real property,immovable, owned by a non-resident person (other than a non-resident insurer) and used in the year in a business carried on in Canada by that person; or
    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 person (other than a non-resident insurer) and used in the year in a business carried on in Canada by that person; or

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

    a capital property that is real property, an interest in real property or an option in respect of real property, owned by a non-resident person (other than a non-resident insurer) and used in the year in a business carried on in Canada by that person; or