← Historical versions

Versions of s. 127.49(1), definition “specified fair market value method”, para (b)

I-3.3 — Income Tax Act · 1 version · View current text

Historical text comes from the Justice Laws point-in-time corpus and is unofficial — not the official version.

  1. 2026-03-26 to present available View Source

    the fair market value, determined at the end of the relevant taxation year, of the actual commercial outputs from the property in a year in which the property was used by the taxpayer in commercial production. (méthode de détermination de la juste valeur marchande déterminée)