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← Historical versions

Versions of s. 206(1)(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. 2021-06-29 to present available View Source
    disposeson ofor propertybefore the person’s filing-due date for considerationthe lessyear, thanfile with the fairMinister marketa valuereturn offor the propertyyear atunder thethis timePart ofin theprescribed disposition,form and containing prescribed information, without notice or fordemand; no consideration; orand
    Full text

    on or before the person’s filing-due date for the year, file with the Minister a return for the year under this Part in prescribed form and containing prescribed information, without notice or demand; and

  2. 2008-01-01 to 2017-12-14 View Source

    disposes of property for consideration less than the fair market value of the property at the time of the disposition, or for no consideration; or