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Versions of s. 126(4.5)(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
    for the purposes of subsection (4.6), the taxpayer is deemed not to own the property during the synthetic disposition period.
    Full text

    for the purposes of subsection (4.6), the taxpayer is deemed not to own the property during the synthetic disposition period.

  2. 2013-12-12 to 2018-01-01 View Source

    for the purposes of subsection (4.6), the taxpayer is deemed not to own the property during the synthetic disposition period.