Versions of s. 53(2)(p)

Historical text comes from the Justice Laws point-in-time corpus and is unofficial — not the official version.

2017-12-14 to present available View Source

where the property is a debt owing to the taxpayer by a corporation, any amount required to be deducted before that time under section 84.1 of the Income Tax Act, chapter 148 of the Revised Statutes of Canada, 1952, as it applied before May 23, 1985 or subsection 84.2(2) in computing the adjusted cost base to the taxpayer of the debt;

Full text

where the property is a debt owing to the taxpayer by a corporation, any amount required to be deducted before that time under section 84.1 of the Income Tax Act, chapter 148 of the Revised Statutes of Canada, 1952, as it applied before May 23, 1985 or subsection 84.2(2) in computing the adjusted cost base to the taxpayer of the debt;
2004-08-31 to 2017-12-14 View Source

where the property is a debt owing to the taxpayer by a corporation, any amount required to be deducted before that time under section 84.1 of the Income Tax Act, chapter 148 of the Revised Statutes of Canada, 1952, as it applied before May 23, 1985 or subsection 84.2(2) in computing the adjusted cost base to the taxpayer of the debt;