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← Historical versions

Versions of s. 14(1.01)(b)

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
    the taxpayer is deemed to have disposed at that time of a capital property that hadhad, atimmediately before that timetime, an adjusted cost base to the taxpayer equal to the amount of that cost,eligible capital expenditure, for proceeds of disposition equal to the actual proceeds; and
    Full text

    the taxpayer is deemed to have disposed at that time of a capital property that had, immediately before that time, an adjusted cost base to the taxpayer equal to the amount of that eligible capital expenditure, for proceeds of disposition equal to the actual proceeds; and

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

    the taxpayer is deemed to have disposed at that time of a capital property that had at that time an adjusted cost base to the taxpayer equal to that cost, for proceeds of disposition equal to the actual proceeds; and