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Versions of s. 118.1(7.1)

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 this subsection applies to a gift made by an individual, the following rules apply:
    Full text

    If this subsection applies to a gift made by an individual, the following rules apply:

  2. 2014-12-16 to 2018-01-01 View Source
    WhereIf atthis anysubsection particularapplies time, whether by the individual’s will or otherwise, an individual makesto a gift describedmade inby an individual, the definitionfollowing totalrules cultural gifts in subsection (1) of a work of art that wasapply:
    Full text

    If this subsection applies to a gift made by an individual, the following rules apply:

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

    Where at any particular time, whether by the individual’s will or otherwise, an individual makes a gift described in the definition total cultural gifts in subsection (1) of a work of art that was