Versions of s. 43(2)(a)

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.

2017-12-14 to present available View Source

the portion of the adjusted cost base to the taxpayer of the land immediately before the disposition that can reasonably be regarded as attributable to the covenant, easement or ~~real~~ servitude, as the case may be, is deemed to be equal to the amount determined by the formula A × B/C where A is the adjusted cost base to the taxpayer of the land immediately before the disposition, B is the amount determined under subsection 110.1(5) or 118.1(12) in respect of the disposition, and C is the fair market value of the land immediately before the disposition; and

Full text

the portion of the adjusted cost base to the taxpayer of the land immediately before the disposition that can reasonably be regarded as attributable to the covenant, easement or servitude, as the case may be, is deemed to be equal to the amount determined by the formula A × B/C where A is the adjusted cost base to the taxpayer of the land immediately before the disposition, B is the amount determined under subsection 110.1(5) or 118.1(12) in respect of the disposition, and C is the fair market value of the land immediately before the disposition; and
2013-06-26 to 2017-12-14 View Source

the portion of the adjusted cost base to the taxpayer of the land immediately before the disposition that can reasonably be regarded as attributable to the ~~servitude,~~covenant, ~~covenant~~easement or ~~easement,~~real servitude, as the case may be, is deemed to be equal to the amount determined by the formula A × B/C where A is the adjusted cost base to the taxpayer of the land immediately before the disposition, B is the amount determined under subsection 110.1(5) or 118.1(12) in respect of the disposition, and C is the fair market value of the land immediately before the disposition; and

Full text

the portion of the adjusted cost base to the taxpayer of the land immediately before the disposition that can reasonably be regarded as attributable to the covenant, easement or real servitude, as the case may be, is deemed to be equal to the amount determined by the formula A × B/C where A is the adjusted cost base to the taxpayer of the land immediately before the disposition, B is the amount determined under subsection 110.1(5) or 118.1(12) in respect of the disposition, and C is the fair market value of the land immediately before the disposition; and
2004-08-31 to 2013-06-26 View Source

the portion of the adjusted cost base to the taxpayer of the land immediately before the disposition that can reasonably be regarded as attributable to the servitude, covenant or easement, as the case may be, is deemed to be equal to the amount determined by the formula A × B/C where A is the adjusted cost base to the taxpayer of the land immediately before the disposition, B is the amount determined under subsection 110.1(5) or 118.1(12) in respect of the disposition, and C is the fair market value of the land immediately before the disposition; and