Hyperlawhypertext legal database Income Tax Act

← Historical versions

Versions of s. 118.1(12)(b)(ii)

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 amount by which the fair market value of the land is reduced as a result of the making of the gift.
    Full text

    the amount by which the fair market value of the land is reduced as a result of the making of the gift.

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

    the amount by which the fair market value of the land is reduced as a result of the making of the gift.