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← Historical versions

Versions of s. 142.7(7)(b)

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. 2017-01-01 to present available View Source
    the property is transferred or the obligation is assumed for an amount equal to its fair market value at the particular time,
    Full text

    the property is transferred or the obligation is assumed for an amount equal to its fair market value at the particular time,

  2. 2004-08-31 to 2017-01-01 View Source

    the property is transferred or the obligation is assumed for an amount equal to its fair market value at the particular time,