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Versions of s. 118.1(7)(c)

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
    if the individual is an estate that arose on and as a consequence of the death of a particular individual who created the work of art, was in the particular individual’s inventory immediately before the death.
    Full text

    if the individual is an estate that arose on and as a consequence of the death of a particular individual who created the work of art, was in the particular individual’s inventory immediately before the death.

  2. 2014-12-16 to 2018-01-01 View Source
    whereif the giftindividual is madean estate that arose on and as a consequence of the death of thea individual,particular individual who created the giftwork isof deemedart, towas havein beenthe madeparticular individual’s inventory immediately before the death, anddeath.
    Full text

    if the individual is an estate that arose on and as a consequence of the death of a particular individual who created the work of art, was in the particular individual’s inventory immediately before the death.

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

    where the gift is made as a consequence of the death of the individual, the gift is deemed to have been made immediately before the death, and