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Versions of s. 132.2(4)(b)

I-3.3 — Income Tax Act · 2 versions · View current text

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

  1. 2017-12-14 to present available View Source
    the transferor’s proceeds of disposition of the property and the transferee’s cost of the property are deemed to be the lesser of
    Full text

    the transferor’s proceeds of disposition of the property and the transferee’s cost of the property are deemed to be the lesser of

  2. 2013-06-26 to 2017-12-14 View Source

    the transferor’s proceeds of disposition of the property and the transferee’s cost of the property are deemed to be the lesser of