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Versions of s. 118.1(1), definition “total cultural gifts”, para (c)(ii)(B)

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
    by the trust if
    Full text

    by the trust if

  2. 2016-12-15 to 2018-01-01 View Source
    by the trust if the trust is a graduated rate estate, subsection (5.1) applies to the gift and the particular year is the taxation year in which the gift is made or a preceding taxation year of the estate;
    Full text

    by the trust if

  3. 2014-12-16 to 2016-12-15 View Source

    by the trust if the trust is a graduated rate estate, subsection (5.1) applies to the gift and the particular year is the taxation year in which the gift is made or a preceding taxation year of the estate;