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Versions of s. 118.1(6)(a)

I-3.3 — Income Tax Act · 4 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
    in the case of a gift made after December 20, 2002, the amount of the advantage, if any, in respect of the gift, and
    Full text

    in the case of a gift made after December 20, 2002, the amount of the advantage, if any, in respect of the gift, and

  2. 2013-06-26 to 2018-01-01 View Source
    capitalin propertythe tocase of a qualifiedgift donee,made orafter December 20, 2002, the amount of the advantage, if any, in respect of the gift, and
    Full text

    in the case of a gift made after December 20, 2002, the amount of the advantage, if any, in respect of the gift, and

  3. 2012-01-01 to 2013-06-26 View Source
    capital property to a doneequalified described in the definition total charitable gifts, total Crown giftsdonee, or total ecological gifts in subsection 118.1(1), or
    Full text

    capital property to a qualified donee, or

  4. 2004-08-31 to 2012-01-01 View Source

    capital property to a donee described in the definition total charitable gifts, total Crown gifts or total ecological gifts in subsection 118.1(1), or