Hyperlawhypertext legal database Income Tax Act

← Historical versions

Versions of s. 16.1(1)(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. 2013-06-26 to present available View Source
    the lessee shall be deemed to have acquired the property from the lessor at the particular time at a cost equal to its fair market value at that time;
    Full text

    the lessee shall be deemed to have acquired the property from the lessor at the particular time at a cost equal to its fair market value at that time;

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

    the lessee shall be deemed to have acquired the property from the lessor at the particular time at a cost equal to its fair market value at that time;