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Versions of s. 132.2(1)(d)

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

    where the property is depreciable property and its capital cost to the transferor exceeds the transferor’s proceeds of disposition of the property under paragraph 132.2(1)(c), for the purposes of sections 13 and 20 and any regulations made for the purposes of paragraph 20(1)(a),