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Versions of s. 53(1)(d)

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. 2017-12-14 to present available View Source
    if the property is a share of the capital stock of a foreign affiliate of the taxpayer, any amount required by section 92 to be added in computing the adjusted cost base to the taxpayer of the share;
    Full text

    if the property is a share of the capital stock of a foreign affiliate of the taxpayer, any amount required by section 92 to be added in computing the adjusted cost base to the taxpayer of the share;

  2. 2013-06-26 to 2017-12-14 View Source
    whereif the property is a share of the capital stock of a foreign affiliate of the taxpayer, any amount required by paragraphsection 92(1)(a)92 to be added in computing the adjusted cost base to the taxpayer of the share;
    Full text

    if the property is a share of the capital stock of a foreign affiliate of the taxpayer, any amount required by section 92 to be added in computing the adjusted cost base to the taxpayer of the share;

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

    where the property is a share of the capital stock of a foreign affiliate of the taxpayer, any amount required by paragraph 92(1)(a) to be added in computing the adjusted cost base to the taxpayer of the share;