Hyperlawhypertext legal database Income Tax Act

← Historical versions

Versions of s. 132.2(3)(i)(i)

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. 2013-06-26 to 2017-12-14 View Source

    the transferor’s refundable capital gains tax on hand (within the meaning assigned by subsection 131(6) or 132(4), as the case may be) at the end of its taxation year that includes the transfer time