← Historical versions

Versions of s. 206(1), definition “small business property”

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

    small business property of a taxpayer at a particular time means property acquired by the taxpayer after October 31, 1985 that is at that particular time