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Versions of s. 20(4.3)

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. 2017-12-14 to present available View Source
    [Repealed, 2016, c. 12, s. 7]
    Full text

    [Repealed, 2016, c. 12, s. 7]

  2. 2017-01-01 to 2017-12-14 View Source
    Where,[Repealed, in2016, respectc. of12, ones. or more dispositions of eligible capital property by a taxpayer, an amount that is described in paragraph (a) of the description of E in the definition cumulative eligible capital in subsection 14(5) in respect of the taxpayer is established by the taxpayer to have become a bad debt in a taxation year, the taxpayer is deemed to have an allowable capital loss from a disposition of capital property in the year equal to the lesser of7]
    Full text

    [Repealed, 2016, c. 12, s. 7]

  3. 2004-08-31 to 2017-01-01 View Source

    Where, in respect of one or more dispositions of eligible capital property by a taxpayer, an amount that is described in paragraph (a) of the description of E in the definition cumulative eligible capital in subsection 14(5) in respect of the taxpayer is established by the taxpayer to have become a bad debt in a taxation year, the taxpayer is deemed to have an allowable capital loss from a disposition of capital property in the year equal to the lesser of