Hyperlawhypertext legal database Income Tax Act

← Historical versions

Versions of s. 100(5)

I-3.3 — Income Tax Act · 2 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
    A taxpayer who pays an amount at any time in a taxation year is deemed to have a capital loss from a disposition of property for the year if
    Full text

    A taxpayer who pays an amount at any time in a taxation year is deemed to have a capital loss from a disposition of property for the year if

  2. 2013-06-26 to 2017-12-14 View Source

    A taxpayer who pays an amount at any time in a taxation year is deemed to have a capital loss from a disposition of property for the year if