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← Historical versions

Versions of s. 142.5(2)(a)

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. 2018-12-13 to present available View Source
    to have disposed of the property immediately before the end of the year for proceeds equal to its fair market value at the time of disposition, and
    Full text

    to have disposed of the property immediately before the end of the year for proceeds equal to its fair market value at the time of disposition, and

  2. 2004-08-31 to 2018-12-13 View Source

    to have disposed of the property immediately before the end of the year for proceeds equal to its fair market value at the time of disposition, and