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← Historical versions

Versions of s. 53(2)(b.2)

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 property of a taxpayer that was subject to a loss restriction event at or before that time, any amount required by paragraph 111(4)(c) to be deducted in computing the adjusted cost base of the property;
    Full text

    if the property is property of a taxpayer that was subject to a loss restriction event at or before that time, any amount required by paragraph 111(4)(c) to be deducted in computing the adjusted cost base of the property;

  2. 2013-12-12 to 2017-12-14 View Source
    whereif the property is property of a corporationtaxpayer control of whichthat was acquiredsubject byto a personloss orrestriction group of personsevent at or before that time, any amount required by paragraph 111(4)(c) to be deducted in computing the adjusted cost base of the property;
    Full text

    if the property is property of a taxpayer that was subject to a loss restriction event at or before that time, any amount required by paragraph 111(4)(c) to be deducted in computing the adjusted cost base of the property;

  3. 2004-08-31 to 2013-12-12 View Source

    where the property is property of a corporation control of which was acquired by a person or group of persons at or before that time, any amount required by paragraph 111(4)(c) to be deducted in computing the adjusted cost base of the property;