Hyperlawhypertext legal database Income Tax Act

← Historical versions

Versions of s. 39(1)(a)(i.1)(A)

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 disposition is to an institution or a public authority in Canada that was, at the time of the disposition, designated under subsection 32(2) of that Act either generally or for a specified purpose related to that object, or
    Full text

    the disposition is to an institution or a public authority in Canada that was, at the time of the disposition, designated under subsection 32(2) of that Act either generally or for a specified purpose related to that object, or

  2. 2014-12-16 to 2017-12-14 View Source
    the disposition is to an institution or a public authority in Canada that was, at the case of a gift to which subsection 118.1(5) applies, within the period ending 36 months after the deathtime of the taxpayerdisposition, or,designated whereunder writtensubsection application32(2) thereforof hasthat beenAct madeeither generally or for a specified purpose related to the Minister by the taxpayer’s legal representative within that period,object, within such longer period as the Minister considers reasonable in the circumstances, andor
    Full text

    the disposition is to an institution or a public authority in Canada that was, at the time of the disposition, designated under subsection 32(2) of that Act either generally or for a specified purpose related to that object, or

  3. 2004-08-31 to 2014-12-16 View Source

    in the case of a gift to which subsection 118.1(5) applies, within the period ending 36 months after the death of the taxpayer or, where written application therefor has been made to the Minister by the taxpayer’s legal representative within that period, within such longer period as the Minister considers reasonable in the circumstances, and