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Versions of s. 110.1(3)(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.

  1. 2017-12-14 to present available View Source
    the amount determined under subparagraph (2.1)(b)(i) or (ii), as the case may be, in respect of the property.
    Full text

    the amount determined under subparagraph (2.1)(b)(i) or (ii), as the case may be, in respect of the property.

  2. 2013-06-26 to 2017-12-14 View Source
    the fairamount marketdetermined valueunder subparagraph (2.1)(b)(i) or (ii), as the case may be, in respect of the property at that time exceeds its adjusted cost base to the corporation,property.
    Full text

    the amount determined under subparagraph (2.1)(b)(i) or (ii), as the case may be, in respect of the property.

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

    the fair market value of the property at that time exceeds its adjusted cost base to the corporation,