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← Historical versions

Versions of s. 206(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. 2021-06-29 to present available View Source
    acquireson propertyor before the person’s balance-due day for considerationthe greateryear, thanpay to the fairReceiver marketGeneral valuethe amount of thetax propertypayable atunder this Part by the timeperson offor the acquisition.year.
    Full text

    on or before the person’s balance-due day for the year, pay to the Receiver General the amount of tax payable under this Part by the person for the year.

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

    acquires property for consideration greater than the fair market value of the property at the time of the acquisition.