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← Historical versions

Versions of s. 107.1(a)(ii)

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. 2010-12-15 to present available View Source
    the taxpayer shall be deemed to have acquired the property at a cost equal to its fair market value at that time;
    Full text

    the taxpayer shall be deemed to have acquired the property at a cost equal to its fair market value at that time;

  2. 2004-08-31 to 2010-12-15 View Source

    the taxpayer shall be deemed to have acquired the property at a cost equal to its fair market value at that time;