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Versions of s. 248(1), definition “cost amount”, para (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. 2018-06-21 to present available View Source
    where the property was capital property (other than depreciable property) of the taxpayer, its adjusted cost base to the taxpayer at that time,
    Full text

    where the property was capital property (other than depreciable property) of the taxpayer, its adjusted cost base to the taxpayer at that time,

  2. 2004-08-31 to 2018-06-21 View Source

    where the property was capital property (other than depreciable property) of the taxpayer, its adjusted cost base to the taxpayer at that time,