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Versions of s. 118.1(5.2)(b)

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
    a transfer made
    Full text

    a transfer made

  2. 2014-12-16 to 2018-01-01 View Source
    the fair market value of the gift is deemed to be the fair market value, at the time of the individual’s death, of the right to thata transfer (determined without reference to any risk of default with regard to obligations of the insurer).made
    Full text

    a transfer made

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

    the fair market value of the gift is deemed to be the fair market value, at the time of the individual’s death, of the right to that transfer (determined without reference to any risk of default with regard to obligations of the insurer).