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← Historical versions

Versions of s. 118.1(5.3)(a)

I-3.3 — Income Tax Act · 2 versions

Historical text comes from the Justice Laws point-in-time corpus and is unofficial — not the official version.

  1. 2005-05-13 to 2014-12-16 View Source
    for the purposes of this section (other than this paragraph),paragraph) and section 149.1, the transfer is deemed to be a gift made, immediately before the individual’s death, by the individual to the donee; and
    Full text

    for the purposes of this section (other than this paragraph) and section 149.1, the transfer is deemed to be a gift made, immediately before the individual’s death, by the individual to the donee; and

  2. 2004-08-31 to 2005-05-13 View Source

    for the purposes of this section (other than this paragraph), the transfer is deemed to be a gift made, immediately before the individual’s death, by the individual to the donee; and