Hyperlawhypertext legal database Income Tax Act

← Historical versions

Versions of s. 14(1.01)(a)

I-3.3 — Income Tax Act · 2 versions

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

  1. 2007-02-21 to 2017-01-01 View Source
    for the purposespurpose of subsection (5),(5) other than the description of A in the definition cumulative eligible capital, the proceeds of disposition of the property are deemed to be equal to the amount of that cost;eligible capital expenditure;
    Full text

    for the purpose of subsection (5) other than the description of A in the definition cumulative eligible capital, the proceeds of disposition of the property are deemed to be equal to the amount of that eligible capital expenditure;

  2. 2004-08-31 to 2007-02-21 View Source

    for the purposes of subsection (5), the proceeds of disposition of the property are deemed to be equal to that cost;