Versions of s. 110(2.1)(b)

Historical text comes from the Justice Laws point-in-time corpus and is unofficial — not the official version.

2018-12-13 to present available View Source

the amount deductible under paragraph (1)(d.01) by the taxpayer in respect of the disposition of the security is the amount determined by the formula A × B/C where A is the amount that would be deductible under paragraph (1)(d.01) in respect of the disposition of the security if this subsection were read without reference to this paragraph, B is the amount of the payment, and C is the amount of the proceeds of disposition of the security.

Full text

the amount deductible under paragraph (1)(d.01) by the taxpayer in respect of the disposition of the security is the amount determined by the formula A × B/C where A is the amount that would be deductible under paragraph (1)(d.01) in respect of the disposition of the security if this subsection were read without reference to this paragraph, B is the amount of the payment, and C is the amount of the proceeds of disposition of the security.
2004-08-31 to 2018-12-13 View Source

the amount deductible under paragraph (1)(d.01) by the taxpayer in respect of the disposition of the security is the amount determined by the formula A × B/C where A is the amount that would be deductible under paragraph (1)(d.01) in respect of the disposition of the security if this subsection were read without reference to this paragraph, B is the amount of the payment, and C is the amount of the proceeds of disposition of the security.