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← Historical versions

Versions of s. 53(1)(d.1)

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 capital interest in a trust, any amount included under subsection 91(1) or (3) in computing the taxpayer’s income for a taxation year that ends at or before that time (or that would have been required to have been included under those subsections but for subsection 56(4.1) and sections 74.1 to 75 of this Act and section 74 of the Income Tax Act, chapter 148 of the Revised Statutes of Canada, 1952) in respect of that interest;
    Full text

    if the property is a capital interest in a trust, any amount included under subsection 91(1) or (3) in computing the taxpayer’s income for a taxation year that ends at or before that time (or that would have been required to have been included under those subsections but for subsection 56(4.1) and sections 74.1 to 75 of this Act and section 74 of the Income Tax Act, chapter 148 of the Revised Statutes of Canada, 1952) in respect of that interest;

  2. 2013-06-26 to 2017-12-14 View Source
    whereif the property is a capital interest of the taxpayer in a trust to which paragraph 94(1)(d) applies,trust, any amount requiredincluded byunder paragraphsubsection 94(5)(a)91(1) toor be added(3) in computing the adjustedtaxpayer’s costincome basefor a taxation year that ends at or before that time (or that would have been required to thehave taxpayerbeen included under those subsections but for subsection 56(4.1) and sections 74.1 to 75 of this Act and section 74 of the Income Tax Act, chapter 148 of the Revised Statutes of Canada, 1952) in respect of that interest;
    Full text

    if the property is a capital interest in a trust, any amount included under subsection 91(1) or (3) in computing the taxpayer’s income for a taxation year that ends at or before that time (or that would have been required to have been included under those subsections but for subsection 56(4.1) and sections 74.1 to 75 of this Act and section 74 of the Income Tax Act, chapter 148 of the Revised Statutes of Canada, 1952) in respect of that interest;

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

    where the property is a capital interest of the taxpayer in a trust to which paragraph 94(1)(d) applies, any amount required by paragraph 94(5)(a) to be added in computing the adjusted cost base to the taxpayer of the interest;