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← Historical versions

Versions of s. 132.2(1)(c)(ii)(C)

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 fair market value at the transfer time of the consideration (other than units of the transferee) received by the transferor for the disposition of the property;