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← Historical versions

Versions of s. 128.1(4)(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. 2018-12-13 to present available View Source
    the taxpayer is deemed to have reacquired, at the particular time, each property deemed by paragraph (b) or (b.1) to have been disposed of by the taxpayer, at a cost equal to the proceeds of disposition of the property;
    Full text

    the taxpayer is deemed to have reacquired, at the particular time, each property deemed by paragraph (b) or (b.1) to have been disposed of by the taxpayer, at a cost equal to the proceeds of disposition of the property;

  2. 2010-12-15 to 2018-12-13 View Source
    the taxpayer shall beis deemed to have reacquired, at the particular time, each property deemed by paragraph 128.1(4)(b)(b) or (b.1) to have been disposed of by the taxpayer, at a cost equal to the proceeds of disposition of the property;
    Full text

    the taxpayer is deemed to have reacquired, at the particular time, each property deemed by paragraph (b) or (b.1) to have been disposed of by the taxpayer, at a cost equal to the proceeds of disposition of the property;

  3. 2004-08-31 to 2010-12-15 View Source

    the taxpayer shall be deemed to have reacquired, at the particular time, each property deemed by paragraph 128.1(4)(b) to have been disposed of by the taxpayer, at a cost equal to the proceeds of disposition of the property;