← Historical versions

Versions of s. 110.6(19)(b)(i)

I-3.3 — Income Tax Act · 2 versions · View current text

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

  1. 2017-01-01 to present available View Source
    the amount that would be determined under subparagraph 14(1)(a)(v) at the end of that day in respect of the elector if shall be deemed to be a taxable capital gain of the elector for the taxation year in which the fiscal period of the business that includes that time ends from the disposition of a particular property and, for the purposes of this section, the particular property shall be deemed to have been disposed of by the elector at that time, and
    Full text

    the amount that would be determined under subparagraph 14(1)(a)(v) at the end of that day in respect of the elector if shall be deemed to be a taxable capital gain of the elector for the taxation year in which the fiscal period of the business that includes that time ends from the disposition of a particular property and, for the purposes of this section, the particular property shall be deemed to have been disposed of by the elector at that time, and

  2. 2004-08-31 to 2017-01-01 View Source

    the amount that would be determined under subparagraph 14(1)(a)(v) at the end of that day in respect of the elector if shall be deemed to be a taxable capital gain of the elector for the taxation year in which the fiscal period of the business that includes that time ends from the disposition of a particular property and, for the purposes of this section, the particular property shall be deemed to have been disposed of by the elector at that time, and