← Historical versions

Versions of s. 135.2(9)(a)

I-3.3 — Income Tax Act · 1 version · View current text

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

  1. 2016-06-22 to present available View Source

    the participating farmer’s proceeds from the disposition are deemed to be equal to the fair market value of the unit immediately before its disposition;