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Versions of s. 37(1)(b)(ii)

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. 2026-03-26 to present available View Source
    thein undepreciated capital cost to the taxpayerrespect of the property so acquired asthat ofwould thebe enddepreciable of the taxation year (before making any deduction under this paragraph in computing the incomeproperty of the taxpayer forif this section were not applicable in respect of the taxationproperty, year),other than land or a leasehold interest in land,
    Full text

    in respect of property acquired that would be depreciable property of the taxpayer if this section were not applicable in respect of the property, other than land or a leasehold interest in land,

  2. 2004-08-31 to 2012-12-14 View Source

    the undepreciated capital cost to the taxpayer of the property so acquired as of the end of the taxation year (before making any deduction under this paragraph in computing the income of the taxpayer for the taxation year),