Versions of s. 40(9)

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.

2017-12-14 to present available View Source

If a non-resident person disposes of a taxable Canadian property A × B/C where A is the amount of the gain or loss determined without reference to this subsection; B is the number of calendar months in the period that begins with May 1995 and ends with the calendar month that includes the time of the disposition; and C is the number of calendar months in the period that begins with the calendar month in which the person last acquired the property and ends with the calendar month that includes the time of the disposition.

Full text

If a non-resident person disposes of a taxable Canadian property A × B/C where A is the amount of the gain or loss determined without reference to this subsection; B is the number of calendar months in the period that begins with May 1995 and ends with the calendar month that includes the time of the disposition; and C is the number of calendar months in the period that begins with the calendar month in which the person last acquired the property and ends with the calendar month that includes the time of the disposition.
2004-08-31 to 2017-12-14 View Source

If a non-resident person disposes of a taxable Canadian property A × B/C where A is the amount of the gain or loss determined without reference to this subsection; B is the number of calendar months in the period that begins with May 1995 and ends with the calendar month that includes the time of the disposition; and C is the number of calendar months in the period that begins with the calendar month in which the person last acquired the property and ends with the calendar month that includes the time of the disposition.