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← Historical versions

Versions of s. 13(7)(f)(ii)

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. 2017-01-01 to present available View Source
    1/2 of the amount, if any, by which the taxpayer’s proceeds of disposition of the property exceed the capital cost to the taxpayer of the property at the time of the disposition;
    Full text

    1/2 of the amount, if any, by which the taxpayer’s proceeds of disposition of the property exceed the capital cost to the taxpayer of the property at the time of the disposition;

  2. 2013-12-12 to 2017-01-01 View Source
    1/2 of the amount, if any, by which the corporation’staxpayer’s proceeds of disposition of the property exceed the capital cost to the corporationtaxpayer of the property at the time of the disposition;
    Full text

    1/2 of the amount, if any, by which the taxpayer’s proceeds of disposition of the property exceed the capital cost to the taxpayer of the property at the time of the disposition;

  3. 2004-08-31 to 2013-12-12 View Source

    1/2 of the amount, if any, by which the corporation’s proceeds of disposition of the property exceed the capital cost to the corporation of the property at the time of the disposition;