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Versions of s. 118.1(7)

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
    Subsection (7.1) applies to a gift made by an individual if the gift is described in the definition total charitable gifts or total cultural gifts in subsection (1) and the property that is the subject of the gift is a work of art that
    Full text

    Subsection (7.1) applies to a gift made by an individual if the gift is described in the definition total charitable gifts or total cultural gifts in subsection (1) and the property that is the subject of the gift is a work of art that

  2. 2014-12-16 to 2018-01-01 View Source
    Except where subsectionSubsection (7.1) applies,applies whereto ata anygift time, whethermade by the individual’s will or otherwise, an individual makesif athe gift is described in the definition total charitable gifts or total Crowncultural gifts in subsection (1) and the property that is the subject of the gift is a work of art that was
    Full text

    Subsection (7.1) applies to a gift made by an individual if the gift is described in the definition total charitable gifts or total cultural gifts in subsection (1) and the property that is the subject of the gift is a work of art that

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

    Except where subsection (7.1) applies, where at any time, whether by the individual’s will or otherwise, an individual makes a gift described in the definition total charitable gifts or total Crown gifts in subsection (1) of a work of art that was