← Historical versions

Versions of s. 110.6(7)

I-3.3 — Income Tax Act · 6 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
    Notwithstanding subsections (2) to (2.2), no amount may be deducted under this section in computing an individual’s taxable income for a taxation year in respect of a capital gain of the individual for the taxation year if the capital gain is from a disposition of property which disposition is part of a series of transactions or events
    Full text

    Notwithstanding subsections (2) to (2.2), no amount may be deducted under this section in computing an individual’s taxable income for a taxation year in respect of a capital gain of the individual for the taxation year if the capital gain is from a disposition of property which disposition is part of a series of transactions or events

  2. 2015-06-23 to 2017-01-01 View Source
    Notwithstanding subsections (2) andto (2.1),(2.2), no amount may be deducted under this section in computing an individual’s taxable income for a taxation year in respect of a capital gain of the individual for the taxation year if the capital gain is from a disposition of property which disposition is part of a series of transactions or events
    Full text

    Notwithstanding subsections (2) to (2.2), no amount may be deducted under this section in computing an individual’s taxable income for a taxation year in respect of a capital gain of the individual for the taxation year if the capital gain is from a disposition of property which disposition is part of a series of transactions or events

  3. 2014-12-16 to 2015-06-23 View Source
    Notwithstanding subsections (2) toand (2.3),(2.1), no amount may be deducted under this section in computing an individual’s taxable income for a taxation year in respect of a capital gain of the individual for the taxation year if the capital gain is from a disposition of property which disposition is part of a series of transactions or events
    Full text

    Notwithstanding subsections (2) and (2.1), no amount may be deducted under this section in computing an individual’s taxable income for a taxation year in respect of a capital gain of the individual for the taxation year if the capital gain is from a disposition of property which disposition is part of a series of transactions or events

  4. 2007-12-14 to 2014-12-16 View Source
    Notwithstanding subsections (2),(2) (2.1)to and (2.2),(2.3), no amount may be deducted under this section in computing an individual’s taxable income for a taxation year in respect of a capital gain of the individual for the taxation year,year if the capital gain is from a disposition of property which disposition is part of a series of transactions or events
    Full text

    Notwithstanding subsections (2) to (2.3), no amount may be deducted under this section in computing an individual’s taxable income for a taxation year in respect of a capital gain of the individual for the taxation year if the capital gain is from a disposition of property which disposition is part of a series of transactions or events

  5. 2007-02-21 to 2007-12-14 View Source
    Notwithstanding subsections 110.6(2)(2), (2.1) and 110.6(2.1),(2.2), whereno amount may be deducted under this section in computing an individualindividual’s hastaxable a capital gainincome for a taxation year in respect of a capital gain of the individual for the taxation year, if the capital gain is from thea disposition of property aswhich disposition is part of a series of transactions or events
    Full text

    Notwithstanding subsections (2), (2.1) and (2.2), no amount may be deducted under this section in computing an individual’s taxable income for a taxation year in respect of a capital gain of the individual for the taxation year, if the capital gain is from a disposition of property which disposition is part of a series of transactions or events

  6. 2004-08-31 to 2007-02-21 View Source

    Notwithstanding subsections 110.6(2) and 110.6(2.1), where an individual has a capital gain for a taxation year from the disposition of property as part of a series of transactions or events