Hyperlawhypertext legal database Income Tax Act

← Historical versions

Versions of s. 40(3)(d)

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
    for the purposes of section 93,93 and subsections 116(6) and (6.1), the property is deemed to have been disposed of by the taxpayer at that time, and
    Full text

    for the purposes of section 93 and subsections 116(6) and (6.1), the property is deemed to have been disposed of by the taxpayer at that time, and

  2. 2013-06-26 to 2017-12-14 View Source
    for the purposes of section 93, the definition foreign accrual property income in subsection 95(1) and section 110.6, the property shall beis deemed to have been disposed of by the taxpayer inat thethat year,time, and
    Full text

    for the purposes of section 93, the property is deemed to have been disposed of by the taxpayer at that time, and

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

    for the purposes of section 93, the definition foreign accrual property income in subsection 95(1) and section 110.6, the property shall be deemed to have been disposed of by the taxpayer in the year, and