Hyperlawhypertext legal database Income Tax Act

← Historical versions

Versions of s. 100(1)(a)

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. 2017-12-14 to present available View Source
    1/2 of such portion of the taxpayer’s capital gain for the year from the disposition as may reasonably be regarded as attributable to increases in the value of any partnership property of the partnership that is capital property other(other than depreciable propertyproperty) held directly by the partnership or held indirectly by the partnership through one or more other partnerships, and
    Full text

    1/2 of such portion of the taxpayer’s capital gain for the year from the disposition as may reasonably be regarded as attributable to increases in the value of any partnership property of the partnership that is capital property (other than depreciable property) held directly by the partnership or held indirectly by the partnership through one or more other partnerships, and

  2. 2012-12-14 to 2017-12-14 View Source
    1/2 of such portion of the taxpayer’s capital gain for the year therefromfrom the disposition as may reasonably be regarded as attributable to increases in the value of any partnership property of the partnership that is capital property other than depreciable property,property held directly by the partnership or held indirectly by the partnership through one or more other partnerships, and
    Full text

    1/2 of such portion of the taxpayer’s capital gain for the year from the disposition as may reasonably be regarded as attributable to increases in the value of any partnership property of the partnership that is capital property other than depreciable property held directly by the partnership or held indirectly by the partnership through one or more other partnerships, and

  3. 2004-08-31 to 2012-12-14 View Source

    1/2 of such portion of the taxpayer’s capital gain for the year therefrom as may reasonably be regarded as attributable to increases in the value of any partnership property of the partnership that is capital property other than depreciable property,