Hyperlawhypertext legal database Income Tax Act

← Historical versions

Versions of s. 163(2.4)(b)(ii)

I-3.3 — Income Tax Act · 3 versions · View current text

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

  1. 2018-12-13 to present available View Source
    5% of the total of all amounts each of which is the fair market value, at the time it was made, of a contribution of the person or partnership made to the trust before the end of the last taxation year of the trust in respect of which the return is required;
    Full text

    5% of the total of all amounts each of which is the fair market value, at the time it was made, of a contribution of the person or partnership made to the trust before the end of the last taxation year of the trust in respect of which the return is required;

  2. 2013-06-26 to 2018-12-13 View Source
    5% of the total of all amounts each of which is the fair market valuevalue, at the time it was made, of propertya transferred or loaned (determined ascontribution of the timeperson or partnership made to the trust before the end of the transferlast ortaxation loan)year becauseof the trust in respect of which there would, if no other transfer or loan were taken into account, be an obligation to file the return;return is required;
    Full text

    5% of the total of all amounts each of which is the fair market value, at the time it was made, of a contribution of the person or partnership made to the trust before the end of the last taxation year of the trust in respect of which the return is required;

  3. 2004-08-31 to 2013-06-26 View Source

    5% of the total of all amounts each of which is the fair market value of property transferred or loaned (determined as of the time of the transfer or loan) because of which there would, if no other transfer or loan were taken into account, be an obligation to file the return;