Versions of s. 40(6)

Historical text comes from the Justice Laws point-in-time corpus and is unofficial — not the official version.

2017-12-14 to present available View Source

~~Where~~Subject to subsection (6.1), if a property was owned by a taxpayer, whether jointly with another person or otherwise, at the end of 1981 and continuously ~~thereafter~~from the beginning of 1982 until disposed of by the taxpayer, the amount of the gain determined under paragraph ~~40(2)(b)~~(2)(b) in respect of the disposition shall not exceed the amount, if any, by which the total of

Full text

Subject to subsection (6.1), if a property was owned by a taxpayer, whether jointly with another person or otherwise, at the end of 1981 and continuously from the beginning of 1982 until disposed of by the taxpayer, the amount of the gain determined under paragraph (2)(b) in respect of the disposition shall not exceed the amount, if any, by which the total of
2004-08-31 to 2017-12-14 View Source

Where a property was owned by a taxpayer, whether jointly with another person or otherwise, at the end of 1981 and continuously thereafter until disposed of by the taxpayer, the amount of the gain determined under paragraph 40(2)(b) in respect of the disposition shall not exceed the amount, if any, by which the total of