Hyperlawhypertext legal database Income Tax Act

← Historical versions

Versions of s. 110.1(5)(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
    where the gift is a covenant or an easement to which land is subject or, in the case of land in the Province of Quebec, a real or personal servitude, the greater of
    Full text

    where the gift is a covenant or an easement to which land is subject or, in the case of land in the Province of Quebec, a real or personal servitude, the greater of

  2. 2013-06-26 to 2017-12-14 View Source
    where the gift is a servitude, covenant or an easement to which land is subject,subject or, in the case of land in the Province of Quebec, a real servitude, the greater of
    Full text

    where the gift is a covenant or an easement to which land is subject or, in the case of land in the Province of Quebec, a real servitude, the greater of

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

    where the gift is a servitude, covenant or easement to which land is subject, the greater of