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Versions of s. 53(5)(e)

I-3.3 — Income Tax Act · 2 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
    there shall be deducted after that time in computing the adjusted cost base to the transferee of the property the amount, if any, by which
    Full text

    there shall be deducted after that time in computing the adjusted cost base to the transferee of the property the amount, if any, by which

  2. 2004-08-31 to 2017-12-14 View Source

    there shall be deducted after that time in computing the adjusted cost base to the transferee of the property the amount, if any, by which