Hyperlawhypertext legal database Income Tax Act

← Historical versions

Versions of s. 40(13)(a)

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. 2017-12-14 to present available View Source
    the property was an eligible capital property of the taxpayer immediately before January 1, 2017;
    Full text

    the property was an eligible capital property of the taxpayer immediately before January 1, 2017;

  2. 2017-01-01 to 2017-12-14 View Source

    the property was an eligible capital property of the taxpayer immediately before January 1, 2017;