Versions of s. 248(8)(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.

2018-06-21 to present available View Source

a transfer, distribution or acquisition of property under or as a consequence of the terms of the will or other testamentary instrument of a taxpayer or the taxpayer’s spouse or common-law partner or as a consequence of the law governing the intestacy of a taxpayer or the taxpayer’s spouse or common-law partner shall be considered to be a transfer, distribution or acquisition of the property as a consequence of the death of the taxpayer or the taxpayer’s spouse or common-law partner, as the case may be;

Full text

a transfer, distribution or acquisition of property under or as a consequence of the terms of the will or other testamentary instrument of a taxpayer or the taxpayer’s spouse or common-law partner or as a consequence of the law governing the intestacy of a taxpayer or the taxpayer’s spouse or common-law partner shall be considered to be a transfer, distribution or acquisition of the property as a consequence of the death of the taxpayer or the taxpayer’s spouse or common-law partner, as the case may be;
2004-08-31 to 2018-06-21 View Source

a transfer, distribution or acquisition of property under or as a consequence of the terms of the will or other testamentary instrument of a taxpayer or the taxpayer’s spouse or common-law partner or as a consequence of the law governing the intestacy of a taxpayer or the taxpayer’s spouse or common-law partner shall be considered to be a transfer, distribution or acquisition of the property as a consequence of the death of the taxpayer or the taxpayer’s spouse or common-law partner, as the case may be;