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Versions of s. 118.1(10)

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
    For the purposes of paragraph 110.1(1)(c) and the definition total cultural gifts in subsection 118.1(1), the fair market value of an object is deemed to be the fair market value determined by the Canadian Cultural Property Export Review Board.
    Full text

    For the purposes of paragraph 110.1(1)(c) and the definition total cultural gifts in subsection 118.1(1), the fair market value of an object is deemed to be the fair market value determined by the Canadian Cultural Property Export Review Board.

  2. 2004-08-31 to 2018-01-01 View Source

    For the purposes of paragraph 110.1(1)(c) and the definition total cultural gifts in subsection 118.1(1), the fair market value of an object is deemed to be the fair market value determined by the Canadian Cultural Property Export Review Board.