Versions of s. 111(4)(f)

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.

2018-01-01 to present available View Source

for the purposes of the definition capital dividend account in subsection 89(1), each amount that because of paragraph (d) or (e) is a capital loss or gain of the taxpayer from a disposition of a property for the taxation year that ended immediately before that time is deemed to be a capital loss or gain, as the case may be, of the taxpayer from the disposition of the property immediately before the time that a capital property of the taxpayer in respect of which paragraph (e) would be applicable would be deemed by that paragraph to have been disposed of by the taxpayer.

Full text

for the purposes of the definition capital dividend account in subsection 89(1), each amount that because of paragraph (d) or (e) is a capital loss or gain of the taxpayer from a disposition of a property for the taxation year that ended immediately before that time is deemed to be a capital loss or gain, as the case may be, of the taxpayer from the disposition of the property immediately before the time that a capital property of the taxpayer in respect of which paragraph (e) would be applicable would be deemed by that paragraph to have been disposed of by the taxpayer.
2013-12-12 to 2018-01-01 View Source

for the purposes of the definition capital dividend account in subsection 89(1), each amount that ~~by virtue~~because of paragraph ~~111(4)(d)~~(d) or ~~111(4)(e)~~(e) is a capital loss or gain of the ~~corporation~~taxpayer from a disposition of a property for the taxation year that ended immediately before that time ~~shall, for the purposes of the definition capital dividend account in subsection 89(1), be~~is deemed to be a capital loss or gain, as the case may be, of the ~~corporation~~taxpayer from the disposition of the property immediately before the time that a capital property of the ~~corporation~~taxpayer in respect of which paragraph ~~111(4)(e)~~(e) would be applicable would be deemed by that paragraph to have been disposed of by the ~~corporation.~~taxpayer.

Full text

for the purposes of the definition capital dividend account in subsection 89(1), each amount that because of paragraph (d) or (e) is a capital loss or gain of the taxpayer from a disposition of a property for the taxation year that ended immediately before that time is deemed to be a capital loss or gain, as the case may be, of the taxpayer from the disposition of the property immediately before the time that a capital property of the taxpayer in respect of which paragraph (e) would be applicable would be deemed by that paragraph to have been disposed of by the taxpayer.
2004-08-31 to 2013-12-12 View Source

each amount that by virtue of paragraph 111(4)(d) or 111(4)(e) is a capital loss or gain of the corporation from a disposition of a property for the taxation year that ended immediately before that time shall, for the purposes of the definition capital dividend account in subsection 89(1), be deemed to be a capital loss or gain, as the case may be, of the corporation from the disposition of the property immediately before the time that a capital property of the corporation in respect of which paragraph 111(4)(e) would be applicable would be deemed by that paragraph to have been disposed of by the corporation.