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← Historical versions

Versions of s. 85.1(4)(a)(i)

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. 2026-03-26 to present available View Source
    allthe disposition is part of a transaction or substantiallyevent allor a series of transactions or events that includes a disposition (referred to in this paragraph as the “relevant disposition”) of a property of the particular affiliate was, immediately before that time, excluded property (within the meaning assigned by subsection 95(1)) of the particular affiliate, andis
    Full text

    the disposition is part of a transaction or event or a series of transactions or events that includes a disposition (referred to in this paragraph as the “relevant disposition”) of a property that is

  2. 2013-06-26 to 2026-03-26 View Source

    all or substantially all of the property of the particular affiliate was, immediately before that time, excluded property (within the meaning assigned by subsection 95(1)) of the particular affiliate, and