Hyperlawhypertext legal database Income Tax Act

← Historical versions

Versions of s. 118.1(13.1)(a)

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
    an individual makes, at a particular time, a gift of a particular property to a qualified donee;
    Full text

    an individual makes, at a particular time, a gift of a particular property to a qualified donee;

  2. 2011-12-15 to 2018-01-01 View Source

    an individual makes, at a particular time, a gift of a particular property to a qualified donee;