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Versions of s. 18.2(11)(b)

I-3.3 — Income Tax Act · 1 version · View current text

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

  1. 2024-06-20 to present available View Source

    the cost at which the property was acquired by the transferor at that time is deemed to be equal to the fair market value of the property at that time; and