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Versions of s. 132.2(5)(d)(i)

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 property’s capital cost to the transferee is deemed to be the amount that was its capital cost to the transferor, and
    Full text

    the property’s capital cost to the transferee is deemed to be the amount that was its capital cost to the transferor, and

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

    the property’s capital cost to the transferee is deemed to be the amount that was its capital cost to the transferor, and