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Versions of s. 118.1(5)(b)

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
    subject to subsection (13), at the time that the property that is the subject of the gift is transferred to the donee and not at any other time.
    Full text

    subject to subsection (13), at the time that the property that is the subject of the gift is transferred to the donee and not at any other time.

  2. 2014-12-16 to 2018-01-01 View Source

    subject to subsection (13), at the time that the property that is the subject of the gift is transferred to the donee and not at any other time.