Hyperlawhypertext legal database Income Tax Act

← Historical versions

Versions of s. 38(a.2)

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. 2016-12-15 to present available View Source
    a taxpayer’s taxable capital gain for a taxation year from the disposition of a property is equal to zero if
    Full text

    a taxpayer’s taxable capital gain for a taxation year from the disposition of a property is equal to zero if

  2. 2006-06-22 to 2016-12-15 View Source
    a taxpayer’s taxable capital gain for a taxation year from the disposition of a property is 1/4equal ofto thezero taxpayer’s capital gain for the year from the disposition of the property whereif
    Full text

    a taxpayer’s taxable capital gain for a taxation year from the disposition of a property is equal to zero if

  3. 2004-08-31 to 2006-06-22 View Source

    a taxpayer’s taxable capital gain for a taxation year from the disposition of a property is 1/4 of the taxpayer’s capital gain for the year from the disposition of the property where