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Versions of s. 54, definition “adjusted cost base”, para (a)

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. 2018-12-13 to present available View Source
    where the property is depreciable property of the taxpayer, the capital cost to the taxpayer of the property as of that time, and
    Full text

    where the property is depreciable property of the taxpayer, the capital cost to the taxpayer of the property as of that time, and

  2. 2004-08-31 to 2018-12-13 View Source

    where the property is depreciable property of the taxpayer, the capital cost to the taxpayer of the property as of that time, and