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Versions of s. 132.2(1)(a)

I-3.3 — Income Tax Act · 1 version

Historical text comes from the Justice Laws point-in-time corpus and is unofficial — not the official version.

  1. 2004-08-31 to 2013-06-26 View Source

    the transferee shall be deemed to have acquired the property at the time (in this subsection referred to as the “acquisition time”) that is immediately after the time that is immediately after the transfer time, and not to have acquired the property at the transfer time;