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Versions of s. 142.2(1), definition “mark to market property”, para (b)(ii)

I-3.3 — Income Tax Act · 1 version

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

  1. 2004-08-31 to 2009-03-12 View Source

    was acquired and disposed of in the year, where it is reasonable to expect that the obligation would have been carried in the taxpayer’s financial statements for the year at fair market value if the taxpayer had not disposed of the obligation,