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← Historical versions

Versions of s. 40(3)(c)

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
    subject to paragraph 93(1)(b), the amount of the excess is deemed to be a gain of the taxpayer for the year from a disposition at that time of the property,
    Full text

    subject to paragraph 93(1)(b), the amount of the excess is deemed to be a gain of the taxpayer for the year from a disposition at that time of the property,

  2. 2013-06-26 to 2017-12-14 View Source
    subject to paragraph 93(1)(b), the amount of the excess shall beis deemed to be a gain of the taxpayer for the year from a disposition at that time of the property,
    Full text

    subject to paragraph 93(1)(b), the amount of the excess is deemed to be a gain of the taxpayer for the year from a disposition at that time of the property,

  3. 2004-08-31 to 2013-06-26 View Source

    subject to paragraph 93(1)(b), the amount of the excess shall be deemed to be a gain of the taxpayer for the year from a disposition at that time of the property,