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Versions of s. 206(1.4)

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

    For the purpose of determining whether a property owned by a taxpayer is foreign property at any time because of paragraph (f) or (h) of the definition foreign property in subsection 206(1), it shall be assumed that each other property not owned at that time by the taxpayer was acquired immediately before that time by the taxpayer.