Hyperlawhypertext legal database Income Tax Act

← Historical versions

Versions of s. 147(18)(a)

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
    disposes of property to a taxpayer for a consideration less than the fair market value of the property at the time of the transaction, or for no consideration, or
    Full text

    disposes of property to a taxpayer for a consideration less than the fair market value of the property at the time of the transaction, or for no consideration, or

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

    disposes of property to a taxpayer for a consideration less than the fair market value of the property at the time of the transaction, or for no consideration, or