Hyperlawhypertext legal database Income Tax Act

← Historical versions

Versions of s. 118.1(5)

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.

  1. 2018-01-01 to present available View Source
    If this subsection applies to a gift, then for the purposes of the Act (other than subsections (4.1) and (5.2)) the gift is deemed to be made
    Full text

    If this subsection applies to a gift, then for the purposes of the Act (other than subsections (4.1) and (5.2)) the gift is deemed to be made

  2. 2014-12-16 to 2018-01-01 View Source
    SubjectIf tothis subsection 118.1(13),applies where an individual by the individual’s will makesto a gift, the gift is,then for the purposepurposes of thisthe section,Act (other than subsections (4.1) and (5.2)) the gift is deemed to have beenbe made by the individual immediately before the individual died.
    Full text

    If this subsection applies to a gift, then for the purposes of the Act (other than subsections (4.1) and (5.2)) the gift is deemed to be made

  3. 2004-08-31 to 2014-12-16 View Source

    Subject to subsection 118.1(13), where an individual by the individual’s will makes a gift, the gift is, for the purpose of this section, deemed to have been made by the individual immediately before the individual died.