Hyperlawhypertext legal database Income Tax Act

← Historical versions

Versions of s. 110.1(1)(a.1)

I-3.3 — Income Tax Act · 4 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
    [Repealed, 2017, c. 20, s. 9]
    Full text

    [Repealed, 2017, c. 20, s. 9]

  2. 2017-06-22 to 2017-12-14 View Source
    the[Repealed, total2017, ofc. all20, amountss. each of which is an amount, in respect of property that is the subject of an eligible medical gift made by the corporation in the taxation year or in any of the five preceding taxation years, determined by the formula A × B/C where A is the lesser of the cost to the corporation of the property, and 50 per cent of the amount, if any, by which the corporation’s proceeds of disposition of the property in respect of the gift exceeds the cost to the corporation of the property; B is the eligible amount of the gift; and C is the corporation’s proceeds of disposition of the property in respect of the gift.9]
    Full text

    [Repealed, 2017, c. 20, s. 9]

  3. 2013-06-26 to 2017-06-22 View Source
    the total of all amounts each of which is an amount, in respect of property that is the subject of an eligible medical gift made by the corporation in the taxation year or in any of the five preceding taxation years, eachdetermined ofby whichthe formula A × B/C where A is the lesser of the cost to the corporation of the property, and 50 per cent of the amount, if any, by which the corporation’s proceeds of disposition of the property in respect of the gift exceeds the cost to the corporation of the property; B is the eligible amount of the gift; and C is the corporation’s proceeds of disposition of the property in respect of the gift.
    Full text

    the total of all amounts each of which is an amount, in respect of property that is the subject of an eligible medical gift made by the corporation in the taxation year or in any of the five preceding taxation years, determined by the formula A × B/C where A is the lesser of the cost to the corporation of the property, and 50 per cent of the amount, if any, by which the corporation’s proceeds of disposition of the property in respect of the gift exceeds the cost to the corporation of the property; B is the eligible amount of the gift; and C is the corporation’s proceeds of disposition of the property in respect of the gift.

  4. 2007-12-14 to 2013-06-26 View Source

    the total of all amounts in respect of property that is the subject of an eligible medical gift made by the corporation in the taxation year or in any of the five preceding taxation years, each of which is the lesser of