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← Historical versions

Versions of s. 104(21.2)(b)(i)

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. 2018-06-21 to present available View Source
    deemed to have disposed of the capital property referred to in clause (ii)(A), (B) or (C) if a taxable capital gain is determined in respect of the beneficiary for the beneficiary’s taxation year in which the designation year ends under those clauses, and
    Full text

    deemed to have disposed of the capital property referred to in clause (ii)(A), (B) or (C) if a taxable capital gain is determined in respect of the beneficiary for the beneficiary’s taxation year in which the designation year ends under those clauses, and

  2. 2007-02-21 to 2018-06-21 View Source
    fromdeemed ato dispositionhave disposed of the capital property thatreferred to in clause (ii)(A), (B) or (C) if a taxable capital gain is qualifieddetermined farmin propertyrespect of the beneficiary equal tofor the amountbeneficiary’s determinedtaxation byyear in which the formula(Adesignation ×year Bends ×under C)/(Dthose ×clauses, E)and
    Full text

    deemed to have disposed of the capital property referred to in clause (ii)(A), (B) or (C) if a taxable capital gain is determined in respect of the beneficiary for the beneficiary’s taxation year in which the designation year ends under those clauses, and

  3. 2004-08-31 to 2007-02-21 View Source

    from a disposition of capital property that is qualified farm property of the beneficiary equal to the amount determined by the formula(A × B × C)/(D × E)