Versions of s. 108(1), definition “eligible taxable capital gains”, para (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.

2017-12-14 to present available View Source

the amount determined by the formula A - B where A is its cumulative gains limit (within the meaning assigned by subsection 110.6(1)) at the end of the year, and B is the total of all amounts designated under subsection 104(21.2) by the trust in respect of beneficiaries for taxation years before that year; (gains en capital imposables admissibles)

Full text

the amount determined by the formula A - B where A is its cumulative gains limit (within the meaning assigned by subsection 110.6(1)) at the end of the year, and B is the total of all amounts designated under subsection 104(21.2) by the trust in respect of beneficiaries for taxation years before that year; (gains en capital imposables admissibles)
2016-12-15 to 2017-12-14 View Source

the amount determined by the formula A - B where A is its cumulative gains limit (within the meaning assigned by subsection 110.6(1)) at the end of the year, and B is the total of all amounts designated under subsection 104(21.2) by the trust in respect of beneficiaries for taxation years before that year; (gains en capital imposables admissibles)

Full text

the amount determined by the formula A - B where A is its cumulative gains limit (within the meaning assigned by subsection 110.6(1)) at the end of the year, and B is the total of all amounts designated under subsection 104(21.2) by the trust in respect of beneficiaries for taxation years before that year; (gains en capital imposables admissibles)
2004-08-31 to 2016-12-15 View Source

the amount determined by the formula A - B where A is its cumulative gains limit (within the meaning assigned by subsection 110.6(1)) at the end of the year, and B is the total of all amounts designated under subsection 104(21.2) by the trust in respect of beneficiaries for taxation years before that year;