Hyperlawhypertext legal database Income Tax Act

← Historical versions

Versions of s. 110.1(1)(d)(i)

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.

  1. 2017-12-14 to present available View Source
    the fair market value of the gift is certified by the Minister of the Environment,
    Full text

    the fair market value of the gift is certified by the Minister of the Environment,

  2. 2013-06-26 to 2017-12-14 View Source
    Herthe Majestyfair inmarket rightvalue of Canadathe orgift ais provincecertified orby athe municipalityMinister inof Canada,the orEnvironment,
    Full text

    the fair market value of the gift is certified by the Minister of the Environment,

  3. 2004-08-31 to 2013-06-26 View Source

    Her Majesty in right of Canada or a province or a municipality in Canada, or