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Versions of s. 49(2.1)(b)

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.

  1. 2013-06-26 to present available View Source
    the adjusted cost base to the trust of that capital property immediately before thatthe particular time shall beis deemed to be nil.
    Full text

    the adjusted cost base to the trust of that capital property immediately before the particular time is deemed to be nil.

  2. 2004-08-31 to 2013-06-26 View Source

    the adjusted cost base to the trust of that capital property immediately before that time shall be deemed to be nil.