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Versions of s. 138(11.91)(f)

I-3.3 — Income Tax Act · 3 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
    [Repealed, 2013, c. 34, s. 286]
    Full text

    [Repealed, 2013, c. 34, s. 286]

  2. 2013-06-26 to 2017-12-14 View Source
    where[Repealed, paragraph2013, 138(11.91)(e)c. applies34, ins. respect of depreciable property of the insurer and the cost thereof to the insurer immediately before the commencement of the particular taxation year exceeds the fair market value thereof at that time, for the purposes of sections 13 and 20 and any regulations made under paragraph 20(1)(a),286]
    Full text

    [Repealed, 2013, c. 34, s. 286]

  3. 2004-08-31 to 2013-06-26 View Source

    where paragraph 138(11.91)(e) applies in respect of depreciable property of the insurer and the cost thereof to the insurer immediately before the commencement of the particular taxation year exceeds the fair market value thereof at that time, for the purposes of sections 13 and 20 and any regulations made under paragraph 20(1)(a),