Hyperlawhypertext legal database Income Tax Act

← Historical versions

Versions of s. 13(5.4)(a)(ii)

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, if any, by which the fair market value of the property at the earlier of exceeds the capital cost to the taxpayer of the property immediately before that time
    Full text

    the amount, if any, by which the fair market value of the property at the earlier of exceeds the capital cost to the taxpayer of the property immediately before that time

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

    the amount, if any, by which the fair market value of the property at the earlier of exceeds the capital cost to the taxpayer of the property immediately before that time