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Versions of s. 87(4.2)(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. 2019-01-01 to present available View Source
    the new share shall be deemed to have been acquired by the shareholder at the time the exchanged share was acquired by the shareholder;
    Full text

    the new share shall be deemed to have been acquired by the shareholder at the time the exchanged share was acquired by the shareholder;

  2. 2004-08-31 to 2019-01-01 View Source

    the new share shall be deemed to have been acquired by the shareholder at the time the exchanged share was acquired by the shareholder;