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← Historical versions

Versions of s. 13(5)(b)(i)

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 amount determined by the formula A - B where A is the total of all amounts each of which is the capital cost to the taxpayer of each of those depreciable properties, and B is the undepreciated capital cost to the taxpayer of depreciable property of the old class at the transfer time, and
    Full text

    the amount determined by the formula A - B where A is the total of all amounts each of which is the capital cost to the taxpayer of each of those depreciable properties, and B is the undepreciated capital cost to the taxpayer of depreciable property of the old class at the transfer time, and

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

    the amount determined by the formula A - B where A is the total of all amounts each of which is the capital cost to the taxpayer of each of those depreciable properties, and B is the undepreciated capital cost to the taxpayer of depreciable property of the old class at the transfer time, and