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← Historical versions

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

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
    if the property is depreciable property of the taxpayer the capital cost of which to the taxpayer immediately before the disposition exceeds those proceeds of disposition, for the purposes of sections 13 and 20 and any regulations made for the purposes of paragraph 20(1)(a),
    Full text

    if the property is depreciable property of the taxpayer the capital cost of which to the taxpayer immediately before the disposition exceeds those proceeds of disposition, for the purposes of sections 13 and 20 and any regulations made for the purposes of paragraph 20(1)(a),

  2. 2013-12-12 to 2018-01-01 View Source
    if the property is depreciable property of the taxpayer the capital cost of the propertywhich to the corporation at that time shall be deemed to be the amount that was its capital costtaxpayer immediately before the disposition exceeds those proceeds of disposition, for the purposes of sections 13 and 20 and any regulations made for the purposes of paragraph 20(1)(a),
    Full text

    if the property is depreciable property of the taxpayer the capital cost of which to the taxpayer immediately before the disposition exceeds those proceeds of disposition, for the purposes of sections 13 and 20 and any regulations made for the purposes of paragraph 20(1)(a),

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

    the capital cost of the property to the corporation at that time shall be deemed to be the amount that was its capital cost immediately before the disposition, and