← Historical versions

Versions of s. 132.2(1)(h)

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

    except as provided in paragraph 132.2(1)(p), the transferor’s cost of any particular property received by the transferor from the transferee as consideration for the disposition of the property is deemed to be