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Versions of s. 52(1)(b)

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 amount was not at or before that time otherwise added to the cost, or included in computing the adjusted cost base, to the taxpayer of the property;
    Full text

    the amount was not at or before that time otherwise added to the cost, or included in computing the adjusted cost base, to the taxpayer of the property;

  2. 2013-06-26 to 2016-06-22 View Source
    anthe amount was not at or before that time otherwise added to the cost, or included in respectcomputing the adjusted cost base, to the taxpayer of itsthe value wasproperty;
    Full text

    the amount was not at or before that time otherwise added to the cost, or included in computing the adjusted cost base, to the taxpayer of the property;

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

    an amount in respect of its value was