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Versions of s. 110(1.7)(c)

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. 2018-12-13 to present available View Source
    the taxpayer is deemed to receive the new rights as consideration for the disposition of the old rights.
    Full text

    the taxpayer is deemed to receive the new rights as consideration for the disposition of the old rights.

  2. 2013-06-26 to 2018-12-13 View Source

    the taxpayer is deemed to receive the new rights as consideration for the disposition of the old rights.