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Versions of s. 94(1), definition “restricted property”, para (b)(i)(B)

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
    a share (other than a specified share) of a closely held corporation becomes a specified share of the capital stock of the corporation, and
    Full text

    a share (other than a specified share) of a closely held corporation becomes a specified share of the capital stock of the corporation, and

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

    a share (other than a specified share) of a closely held corporation becomes a specified share of the capital stock of the corporation, and