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← Historical versions

Versions of s. 13(21.1)(a)(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. 2017-01-01 to present available View Source
    the lesser of the cost amount and the capital cost to the taxpayer of the building immediately before its disposition,
    Full text

    the lesser of the cost amount and the capital cost to the taxpayer of the building immediately before its disposition,

  2. 2004-08-31 to 2017-01-01 View Source

    the lesser of the cost amount and the capital cost to the taxpayer of the building immediately before its disposition,