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Versions of s. 107(1)(e)

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
    if the capital interest is not a capital property of the taxpayer, notwithstanding the definition cost amount in subsection 108(1), its cost amount is deemed to be the amount, if any, by which
    Full text

    if the capital interest is not a capital property of the taxpayer, notwithstanding the definition cost amount in subsection 108(1), its cost amount is deemed to be the amount, if any, by which

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

    if the capital interest is not a capital property of the taxpayer, notwithstanding the definition cost amount in subsection 108(1), its cost amount is deemed to be the amount, if any, by which