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

I-3.3 — Income Tax Act · 2 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
    the particular year is a taxation year in which the estate is the individual’s graduated rate estate, and that precedes the taxation year in which the gift is made, or
    Full text

    the particular year is a taxation year in which the estate is the individual’s graduated rate estate, and that precedes the taxation year in which the gift is made, or

  2. 2016-12-15 to 2018-01-01 View Source

    the particular year is a taxation year in which the estate is the individual’s graduated rate estate, and that precedes the taxation year in which the gift is made, or