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Versions of s. 40(3)(e)

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 sectionsubsection 110.6,2(3) and sections 110.6 and 150, the property is deemed to have been disposed of by the taxpayer in the year.
    Full text

    for the purposes of subsection 2(3) and sections 110.6 and 150, the property is deemed to have been disposed of by the taxpayer in the year.

  2. 2013-06-26 to 2017-12-14 View Source
    for the purposes of section 93,110.6, the amountproperty of the excess shall beis deemed to behave proceedsbeen disposed of disposition ofby the propertytaxpayer toin the taxpayer.year.
    Full text

    for the purposes of section 110.6, the property is deemed to have been disposed of by the taxpayer in the year.

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

    for the purposes of section 93, the amount of the excess shall be deemed to be proceeds of disposition of the property to the taxpayer.