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← Historical versions

Versions of s. 52(1)(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.

  1. 2016-06-22 to present available View Source
    the taxpayer acquired the property after 1971;
    Full text

    the taxpayer acquired the property after 1971;

  2. 2013-06-26 to 2016-06-22 View Source
    athe taxpayer acquired the property after 1971 (other than an annuity contract, a right as a beneficiary under a trust to enforce payment of an amount by the trust to the taxpayer, property acquired in circumstances to which subsection (2) or (3) applies or property acquired from a trust in satisfaction of all or part of the taxpayer’s capital interest in the trust), and1971;
    Full text

    the taxpayer acquired the property after 1971;

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

    a taxpayer acquired property after 1971 (other than an annuity contract, a right as a beneficiary under a trust to enforce payment of an amount by the trust to the taxpayer, property acquired in circumstances to which subsection (2) or (3) applies or property acquired from a trust in satisfaction of all or part of the taxpayer’s capital interest in the trust), and