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Versions of s. 248(1), definition “cost amount”, para (c)

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 property described in an inventory of the taxpayer, its value at that time as determined for the purpose of computing the taxpayer’s income,
    Full text

    where the property was property described in an inventory of the taxpayer, its value at that time as determined for the purpose of computing the taxpayer’s income,

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

    where the property was property described in an inventory of the taxpayer, its value at that time as determined for the purpose of computing the taxpayer’s income,