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← Historical versions

Versions of s. 38(a.1)(ii)

I-3.3 — Income Tax Act · 4 versions · View current text

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

  1. 2016-12-15 to present available View Source
    the disposition is deemed by section 70 to have occurred and the property is
    Full text

    the disposition is deemed by section 70 to have occurred and the property is

  2. 2014-12-16 to 2016-12-15 View Source
    the disposition is deemed by section 70 to have occurred and the taxpayerproperty is deemed by subsection 118.1(5) to have made a gift described in subparagraph (i) of the property, or
    Full text

    the disposition is deemed by section 70 to have occurred and the property is

  3. 2008-06-18 to 2014-12-16 View Source
    the disposition is deemed by section 70 to have occurred and the taxpayer is deemed by subsection 118.1(5) to have made a gift described in subparagraph (i) of the property;property, or
    Full text

    the disposition is deemed by section 70 to have occurred and the taxpayer is deemed by subsection 118.1(5) to have made a gift described in subparagraph (i) of the property, or

  4. 2004-08-31 to 2008-06-18 View Source

    the disposition is deemed by section 70 to have occurred and the taxpayer is deemed by subsection 118.1(5) to have made a gift described in subparagraph (i) of the property;