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Versions of s. 142.6(1)(d)

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. 2013-06-26 to present available View Source
    the taxpayer shall beis deemed to have reacquired, at the end of theits taxation year referredthat toends inimmediately paragraphbefore 142.6(1)(b)the orparticular 142.6(1)(c),time, each property deemed by thatparagraph paragraph(b) or (c) to have been disposed of by the taxpayer, at a cost equal to the proceeds of disposition of the property.
    Full text

    the taxpayer is deemed to have reacquired, at the end of its taxation year that ends immediately before the particular time, each property deemed by paragraph (b) or (c) to have been disposed of by the taxpayer, at a cost equal to the proceeds of disposition of the property.

  2. 2004-08-31 to 2013-06-26 View Source

    the taxpayer shall be deemed to have reacquired, at the end of the taxation year referred to in paragraph 142.6(1)(b) or 142.6(1)(c), each property deemed by that paragraph to have been disposed of by the taxpayer, at a cost equal to the proceeds of disposition of the property.