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← Historical versions

Versions of s. 132.2(5)(a)

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 is deemed to have disposed of the property at the depreciables disposition time, and not to have disposed of the property at the transfer time;
    Full text

    the transferor is deemed to have disposed of the property at the depreciables disposition time, and not to have disposed of the property at the transfer time;

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

    the transferor is deemed to have disposed of the property at the depreciables disposition time, and not to have disposed of the property at the transfer time;