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Versions of s. 107(4)(b)

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
    the distribution of the property occurs on or before the earlier of
    Full text

    the distribution of the property occurs on or before the earlier of

  2. 2013-06-26 to 2017-12-14 View Source
    a taxpayer, spouse or common-law partner referred to in subparagraph (a)(i), (ii) or (iii), as the case may be, is alive on the daydistribution of the distribution.property occurs on or before the earlier of
    Full text

    the distribution of the property occurs on or before the earlier of

  3. 2004-08-31 to 2013-06-26 View Source

    a taxpayer, spouse or common-law partner referred to in subparagraph (a)(i), (ii) or (iii), as the case may be, is alive on the day of the distribution.