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Versions of s. 142.5(9)(c)

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
    the cost is less than the fair market value because subsection 85(1) applied in respect of the disposition of the property by the person, and
    Full text

    the cost is less than the fair market value because subsection 85(1) applied in respect of the disposition of the property by the person, and

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

    the cost is less than the fair market value because subsection 85(1) applied in respect of the disposition of the property by the person, and