Hyperlawhypertext legal database Income Tax Act

← Historical versions

Versions of s. 24(1)

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. 2017-01-01 to present available View Source
    Notwithstanding[Repealed, paragraph2016, 18(1)(b),c. where12, ats. any time after a taxpayer ceases to carry on a business the taxpayer no longer owns any property that was eligible capital property in respect of the business and that has value, in computing the taxpayer’s income for taxation years ending after that time,8]
    Full text

    [Repealed, 2016, c. 12, s. 8]

  2. 2004-08-31 to 2017-01-01 View Source

    Notwithstanding paragraph 18(1)(b), where at any time after a taxpayer ceases to carry on a business the taxpayer no longer owns any property that was eligible capital property in respect of the business and that has value, in computing the taxpayer’s income for taxation years ending after that time,