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← Historical versions

Versions of s. 14(1.01)(c)

I-3.3 — Income Tax Act · 3 versions

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

  1. 2014-12-16 to 2017-01-01 View Source
    if the eligible capital property is a qualified farm or fishing property (within the meaning assigned by subsection 110.6(1)) of the taxpayer at that time, the capital property deemed by paragraph (b) to have been disposed of by the taxpayer is deemed to be a qualified farm or fishing property of the taxpayer at that time.
    Full text

    if the eligible capital property is a qualified farm or fishing property (within the meaning assigned by subsection 110.6(1)) of the taxpayer at that time, the capital property deemed by paragraph (b) to have been disposed of by the taxpayer is deemed to be a qualified farm or fishing property of the taxpayer at that time.

  2. 2007-02-21 to 2014-12-16 View Source
    whereif the eligible capital property is at that time a qualified farm property (within the meaning assigned by subsection 110.6(1)) of the taxpayer, the capital property deemed by paragraph (b) to have been disposed of by the taxpayer is deemed to have been at that time a qualified farm property of the taxpayer.
    Full text

    if the eligible capital property is

  3. 2004-08-31 to 2007-02-21 View Source

    where the eligible capital property is at that time a qualified farm property (within the meaning assigned by subsection 110.6(1)) of the taxpayer, the capital property deemed by paragraph (b) to have been disposed of by the taxpayer is deemed to have been at that time a qualified farm property of the taxpayer.