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Versions of s. 54, definition “eligible capital property”

I-3.3 — Income Tax Act · 4 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
    eligible capital property[Repealed, 2016, c. 12, s. 17]
    Full text

    eligible capital property[Repealed, 2016, c. 12, s. 17]

  2. 2017-01-01 to 2018-12-13 View Source
    eligible capital propertyproperty[Repealed, of2016, ac. taxpayer12, meanss. any property, a part of the consideration for the disposition of which would, if the taxpayer disposed of the property, be an eligible capital amount in respect of a business; (immobilisation admissible)17]
    Full text

    eligible capital property[Repealed, 2016, c. 12, s. 17]

  3. 2016-06-22 to 2017-01-01 View Source
    eligible capital property of a taxpayer means any property, a part of the consideration for the disposition of which would, if the taxpayer disposed of the property, be an eligible capital amount in respect of a business; (immobilisation admissible)
    Full text

    eligible capital property of a taxpayer means any property, a part of the consideration for the disposition of which would, if the taxpayer disposed of the property, be an eligible capital amount in respect of a business; (immobilisation admissible)

  4. 2004-08-31 to 2016-06-22 View Source

    eligible capital property of a taxpayer means any property, a part of the consideration for the disposition of which would, if the taxpayer disposed of the property, be an eligible capital amount in respect of a business;