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Versions of s. 94(1), definition “exempt foreign trust”, para (h)(ii)(C)(II)

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. 2017-12-14 to present available View Source
    was acquired in exchange for consideration equal to the fair market value of the interest at the time of its acquisition, or
    Full text

    was acquired in exchange for consideration equal to the fair market value of the interest at the time of its acquisition, or

  2. 2013-06-26 to 2017-12-14 View Source

    was acquired in exchange for consideration equal to the fair market value of the interest at the time of its acquisition, or