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Versions of s. 206(1), definition “excluded share”, para (b)(ii)

I-3.3 — Income Tax Act · 1 version

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

  1. 2004-08-31 to 2005-06-29 View Source

    the share would not be foreign property if the expression “primarily from foreign property” in paragraph (d.1) of the definition foreign property in this subsection were read as “primarily from portfolio investments in property that is foreign property” and that paragraph were read without reference to “(other than an excluded share)”, and