Hyperlawhypertext legal database Income Tax Act

← Historical versions

Versions of s. 146.2(6)(b)

I-3.3 — Income Tax Act · 4 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 trust’s taxable capital gain or allowable capital loss from the disposition of a property is equal to its capital gain or capital loss, as the case may be, from the disposition; and
    Full text

    the trust’s taxable capital gain or allowable capital loss from the disposition of a property is equal to its capital gain or capital loss, as the case may be, from the disposition; and

  2. 2010-12-15 to 2013-06-26 View Source
    the trust’s taxable capital gain or allowable capital loss from the disposition of a property is equal to its capital gain or capital loss, as the case may be, from the disposition.disposition; and
    Full text

    the trust’s taxable capital gain or allowable capital loss from the disposition of a property is equal to its capital gain or capital loss, as the case may be, from the disposition; and

  3. 2009-03-12 to 2010-12-15 View Source
    the trust’s lasttaxable taxationcapital yeargain thator beganallowable beforecapital loss from the particulardisposition timeof a property is deemedequal to haveits endedcapital immediatelygain beforeor capital loss, as the particularcase time;may andbe, from the disposition.
    Full text

    the trust’s taxable capital gain or allowable capital loss from the disposition of a property is equal to its capital gain or capital loss, as the case may be, from the disposition.

  4. 2009-01-01 to 2009-03-12 View Source

    the trust’s last taxation year that began before the particular time is deemed to have ended immediately before the particular time; and