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← Historical versions

Versions of s. 111(4)(e)(i)

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
    the taxpayer is deemed to have disposed of the property at the time that is immediately before the time that is immediately before that time for proceeds of disposition equal to the lesser of
    Full text

    the taxpayer is deemed to have disposed of the property at the time that is immediately before the time that is immediately before that time for proceeds of disposition equal to the lesser of

  2. 2013-12-12 to 2018-01-01 View Source
    the fairtaxpayer marketis valuedeemed to have disposed of the property at the time that is immediately before the time that is immediately before that time,time andfor proceeds of disposition equal to the lesser of
    Full text

    the taxpayer is deemed to have disposed of the property at the time that is immediately before the time that is immediately before that time for proceeds of disposition equal to the lesser of

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

    the fair market value of the property immediately before that time, and