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← Historical versions

Versions of s. 94.1(1)

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. 2013-06-26 to present available View Source
    WhereIf in a taxation year a taxpayer, other than a non-resident-owned investment corporation,taxpayer holds or has an interest in property (in(referred to in this section referred to as an “offshore investment fund property”)
    Full text

    If in a taxation year a taxpayer holds or has an interest in property (referred to in this section as an “offshore investment fund property”)

  2. 2004-08-31 to 2013-06-26 View Source

    Where in a taxation year a taxpayer, other than a non-resident-owned investment corporation, holds or has an interest in property (in this section referred to as an “offshore investment fund property”)