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← Historical versions

Versions of s. 118.1(23)(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
    the individual is deemed to have received proceeds of disposition of the property equal to the property’s fair market value at the particular time; and
    Full text

    the individual is deemed to have received proceeds of disposition of the property equal to the property’s fair market value at the particular time; and

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

    the individual is deemed to have received proceeds of disposition of the property equal to the property’s fair market value at the particular time; and