Hyperlawhypertext legal database Income Tax Act

← Historical versions

Versions of s. 132.2(5)(c)(ii)(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 lesser of its capital cost and its cost amount to the transferor immediately before the depreciables disposition time,
    Full text

    the lesser of its capital cost and its cost amount to the transferor immediately before the depreciables disposition time,

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

    the lesser of its capital cost and its cost amount to the transferor immediately before the depreciables disposition time,