Hyperlawhypertext legal database Income Tax Act

← Historical versions

Versions of s. 261(7)(b)

I-3.3 — Income Tax Act · 3 versions · View current text

Historical text comes from the Justice Laws point-in-time corpus and is unofficial — not the official version.

  1. 2017-12-14 to present available View Source
    the cost to the taxpayer of a property that was acquired by the taxpayer in a Canadian currency year of the taxpayer;
    Full text

    the cost to the taxpayer of a property that was acquired by the taxpayer in a Canadian currency year of the taxpayer;

  2. 2009-03-12 to 2017-12-14 View Source
    if, at any particular time, an amount (determined in a taxpayer’s functional currency for the particular functional currency year) first becomes payable under this Actcost to the taxpayer of a property that was acquired by the Minister,taxpayer forin a particular functionalCanadian currency year of the taxpayer, or is deemed to be paid on account of an amount payable by the taxpayer under the Act for that particular functional currency year,taxpayer;
    Full text

    the cost to the taxpayer of a property that was acquired by the taxpayer in a Canadian currency year of the taxpayer;

  3. 2007-12-14 to 2009-03-12 View Source

    if, at any particular time, an amount (determined in a taxpayer’s functional currency for the particular functional currency year) first becomes payable under this Act to the taxpayer by the Minister, for a particular functional currency year of the taxpayer, or is deemed to be paid on account of an amount payable by the taxpayer under the Act for that particular functional currency year,