Hyperlawhypertext legal database Income Tax Act

← Historical versions

Versions of s. 118.1(1), definition “total crown gifts”

I-3.3 — Income Tax Act · 4 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
    total Crown gifts[Repealed, 2014, c. 39, s. 34]
    Full text

    total Crown gifts[Repealed, 2014, c. 39, s. 34]

  2. 2014-12-16 to 2018-01-01 View Source
    total Crown gifts,gifts[Repealed, of2014, anc. individual39, fors. a taxation year, means the total of all amounts each of which is the eligible amount of a gift (other than a gift described in the definition total cultural gifts or total ecological gifts) made by the individual in the year or in any of the five preceding taxation years to Her Majesty in right of Canada or of a province, to the extent that those amounts were34]
    Full text

    total Crown gifts[Repealed, 2014, c. 39, s. 34]

  3. 2013-06-26 to 2014-12-16 View Source
    total Crown giftsgifts, of an individual for a taxation yearyear, means the total of all amounts each of which is the faireligible market valueamount of a gift (other than a gift the fair market value of which is includeddescribed in the definition total cultural gifts or the total ecological gifts of the individual for the year)gifts) made by the individual in the year or in any of the 5 immediatelyfive preceding taxation years to Her Majesty in right of Canada or of a province, to the extent that those amounts were
    Full text

    total Crown gifts, of an individual for a taxation year, means the total of all amounts each of which is the eligible amount of a gift (other than a gift described in the definition total cultural gifts or total ecological gifts) made by the individual in the year or in any of the five preceding taxation years to Her Majesty in right of Canada or of a province, to the extent that those amounts were

  4. 2004-08-31 to 2013-06-26 View Source

    total Crown gifts of an individual for a taxation year means the total of all amounts each of which is the fair market value of a gift (other than a gift the fair market value of which is included in the total cultural gifts or the total ecological gifts of the individual for the year) made by the individual in the year or in any of the 5 immediately preceding taxation years to Her Majesty in right of Canada or a province, to the extent that those amounts were