← Historical versions

Versions of s. 142.5(9)(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
    a taxpayer acquired a property before October 31, 1994 at a cost less than the fair market value of the property at the time of acquisition,
    Full text

    a taxpayer acquired a property before October 31, 1994 at a cost less than the fair market value of the property at the time of acquisition,

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

    a taxpayer acquired a property before October 31, 1994 at a cost less than the fair market value of the property at the time of acquisition,