Versions of s. 147(10.2)(c)

Historical text comes from the Justice Laws point-in-time corpus and is unofficial — not the official version.

2013-06-26 to present available View Source

the cost to the beneficiary of each of those shares shall be deemed to be the amount determined by the formula A × B/C where A is the amount determined under paragraph 147(10.2)(a) in respect of all of those shares, B is the fair market value of that share at the time the single payment was made, and C is the fair market value of all those shares at the time the single payment was made; and

Full text

the cost to the beneficiary of each of those shares shall be deemed to be the amount determined by the formula A × B/C where A is the amount determined under paragraph 147(10.2)(a) in respect of all of those shares, B is the fair market value of that share at the time the single payment was made, and C is the fair market value of all those shares at the time the single payment was made; and
2004-08-31 to 2013-06-26 View Source

the cost to the beneficiary of each of those shares shall be deemed to be the amount determined by the formula A × B/C where A is the amount determined under paragraph 147(10.2)(a) in respect of all of those shares, B is the fair market value of that share at the time the single payment was made, and C is the fair market value of all those shares at the time the single payment was made; and