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Versions of s. 118.1(7.1)(b)(ii)(B)

I-3.3 — Income Tax Act · 2 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
    is less than the greater of the amount of the advantage, if any, in respect of the gift, and the cost amount to the individual of the work of art,
    Full text

    is less than the greater of the amount of the advantage, if any, in respect of the gift, and the cost amount to the individual of the work of art,

  2. 2014-12-16 to 2018-01-01 View Source

    is less than the greater of the amount of the advantage, if any, in respect of the gift, and the cost amount to the individual of the work of art,