Versions of s. 118.1(13)

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.

2018-01-01 to present available View Source

For the purposes of this section (other than this subsection), if at any particular time an individual makes a gift (including a gift that, but for this subsection, would be deemed by subsection (5) to be made at the particular time) of a non-qualifying security of the individual and the gift is not an excepted gift,

Full text

For the purposes of this section (other than this subsection), if at any particular time an individual makes a gift (including a gift that, but for this subsection, would be deemed by subsection (5) to be made at the particular time) of a non-qualifying security of the individual and the gift is not an excepted gift,
2014-12-16 to 2018-01-01 View Source

For the ~~purpose~~purposes of this section (other than this subsection), ~~where~~if at any particular time an individual makes a gift (including a gift that, but for this ~~subsection and subsection 118.1(4),~~subsection, would be deemed by subsection ~~118.1(5)~~(5) to be made at the particular time) of a non-qualifying security of the individual and the gift is not an excepted gift,

Full text

For the purposes of this section (other than this subsection), if at any particular time an individual makes a gift (including a gift that, but for this subsection, would be deemed by subsection (5) to be made at the particular time) of a non-qualifying security of the individual and the gift is not an excepted gift,
2004-08-31 to 2014-12-16 View Source

For the purpose of this section (other than this subsection), where at any particular time an individual makes a gift (including a gift that, but for this subsection and subsection 118.1(4), would be deemed by subsection 118.1(5) to be made at the particular time) of a non-qualifying security of the individual and the gift is not an excepted gift,