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

I-3.3 — Income Tax Act · 5 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 cultural gifts, of an individual for a particular taxation year, means the total of all amounts each of which is the eligible amount — to the extent it is not otherwise included in determining an amount that is deducted under this section in computing any individual’s tax payable under this Part for any taxation year — of a gift
    Full text

    total cultural gifts, of an individual for a particular taxation year, means the total of all amounts each of which is the eligible amount — to the extent it is not otherwise included in determining an amount that is deducted under this section in computing any individual’s tax payable under this Part for any taxation year — of a gift

  2. 2016-12-15 to 2018-01-01 View Source
    total cultural gifts, of an individual for a particular taxation year, means the total of all amounts each of which is the eligible amount — to the extent it is not otherwise included in determining an amount that is deducted under this section in computing any individual’s tax payable under this Part for any taxation year — of a gift
    Full text

    total cultural gifts, of an individual for a particular taxation year, means the total of all amounts each of which is the eligible amount — to the extent it is not otherwise included in determining an amount that is deducted under this section in computing any individual’s tax payable under this Part for any taxation year — of a gift

  3. 2014-12-16 to 2016-12-15 View Source
    total cultural gifts, of an individual for a particular taxation year, means the total of all amounts each of which is the eligible amount — to the extent it is not otherwise included in determining an amount that is deducted under this section in computing any individual’s tax payable under this Part for any taxation year — of a gift
    Full text

    total cultural gifts, of an individual for a particular taxation year, means the total of all amounts each of which is the eligible amount — to the extent it is not otherwise included in determining an amount that is deducted under this section in computing any individual’s tax payable under this Part for any taxation year — of a gift

  4. 2013-06-26 to 2014-12-16 View Source
    total cultural 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
    Full text

    total cultural gifts, of an individual for a taxation year, means the total of all amounts each of which is the eligible amount of a gift

  5. 2004-08-31 to 2013-06-26 View Source

    total cultural 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