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← Historical versions

Versions of s. 40(1.1)(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 property was disposed of by the taxpayer to the taxpayer’s child,
    Full text

    the property was disposed of by the taxpayer to the taxpayer’s child,

  2. 2007-02-21 to 2017-12-14 View Source
    any land in Canada or depreciablethe property inwas Canadadisposed of a prescribed class that was, immediately before the disposition, used by the taxpayer,taxpayer to the taxpayer’s spouse or common-law partner, or any of the taxpayer’s children in the business of farming,child,
    Full text

    the property was disposed of by the taxpayer to the taxpayer’s child,

  3. 2004-08-31 to 2007-02-21 View Source

    any land in Canada or depreciable property in Canada of a prescribed class that was, immediately before the disposition, used by the taxpayer, the taxpayer’s spouse or common-law partner, or any of the taxpayer’s children in the business of farming,