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← Historical versions

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

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
    subject to subparagraph (iii), the taxpayer is deemed to have reacquired the property at that time at a cost equal to those proceeds of disposition, and
    Full text

    subject to subparagraph (iii), the taxpayer is deemed to have reacquired the property at that time at a cost equal to those proceeds of disposition, and

  2. 2013-12-12 to 2018-01-01 View Source
    thesubject greaterto ofsubparagraph (iii), the adjustedtaxpayer costis basedeemed to thehave corporation ofreacquired the property immediatelyat beforethat thetime dispositionat anda suchcost amountequal asto isthose designated by the corporation in respectproceeds of thedisposition, property,and
    Full text

    subject to subparagraph (iii), the taxpayer is deemed to have reacquired the property at that time at a cost equal to those proceeds of disposition, and

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

    the greater of the adjusted cost base to the corporation of the property immediately before the disposition and such amount as is designated by the corporation in respect of the property,