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Versions of s. 138.1(2)(b)

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. 2018-01-01 to present available View Source
    the property is deemed to have been disposed of by the insurer on the day referred to in paragraph 138.1(2)(a) for proceeds equal to the adjusted cost base of the property to the insurer on that day; and
    Full text

    the property is deemed to have been disposed of by the insurer on the day referred to in paragraph 138.1(2)(a) for proceeds equal to the adjusted cost base of the property to the insurer on that day; and

  2. 2004-08-31 to 2018-01-01 View Source

    the property is deemed to have been disposed of by the insurer on the day referred to in paragraph 138.1(2)(a) for proceeds equal to the adjusted cost base of the property to the insurer on that day; and