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Versions of s. 95(1), definition “excluded property”, para (c)

I-3.3 — Income Tax Act · 3 versions · View current text

Historical text comes from the Justice Laws point-in-time corpus and is unofficial — not the official version.

  1. 2018-12-13 to present available View Source
    property all or substantially all of the income from which is, or would be, if there were income from the property, income from an active business (which, for this purpose, includes income that would be deemed to be income from an active business by paragraph (2)(a) if that paragraph were read without reference to subparagraph (v)), or
    Full text

    property all or substantially all of the income from which is, or would be, if there were income from the property, income from an active business (which, for this purpose, includes income that would be deemed to be income from an active business by paragraph (2)(a) if that paragraph were read without reference to subparagraph (v)), or

  2. 2007-12-14 to 2018-12-13 View Source
    anproperty amountall receivableor substantially all of the interestincome onfrom which is, or would bebe, if interestthere were payableincome thereon,from the property, income from an active business (which, for this purpose, includes income that would be deemed to be income from an active business by virtueparagraph of(2)(a) if that paragraph were read without reference to subparagraph 95(2)(a)(ii),(v)), or
    Full text

    property all or substantially all of the income from which is, or would be, if there were income from the property, income from an active business (which, for this purpose, includes income that would be deemed to be income from an active business by paragraph (2)(a) if that paragraph were read without reference to subparagraph (v)), or

  3. 2004-08-31 to 2007-12-14 View Source

    an amount receivable the interest on which is, or would be if interest were payable thereon, income from an active business by virtue of subparagraph 95(2)(a)(ii),