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Versions of s. 111(4)(d)

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. 2018-01-01 to present available View Source
    each amount required by paragraph (c) to be deducted in computing the adjusted cost base to the taxpayer of a property is deemed to be a capital loss of the taxpayer for the taxation year that ended immediately before that time from the disposition of the property;
    Full text

    each amount required by paragraph (c) to be deducted in computing the adjusted cost base to the taxpayer of a property is deemed to be a capital loss of the taxpayer for the taxation year that ended immediately before that time from the disposition of the property;

  2. 2013-12-12 to 2018-01-01 View Source
    each amount required by paragraph 111(4)(c)(c) to be deducted in computing the adjusted cost base to the corporationtaxpayer of a property shall beis deemed to be a capital loss of the corporationtaxpayer for the taxation year that ended immediately before that time from the disposition of the property,property;
    Full text

    each amount required by paragraph (c) to be deducted in computing the adjusted cost base to the taxpayer of a property is deemed to be a capital loss of the taxpayer for the taxation year that ended immediately before that time from the disposition of the property;

  3. 2004-08-31 to 2013-12-12 View Source

    each amount required by paragraph 111(4)(c) to be deducted in computing the adjusted cost base to the corporation of a property shall be deemed to be a capital loss of the corporation for the taxation year that ended immediately before that time from the disposition of the property,