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← Historical versions

Versions of s. 70(5.2)(a)

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. 2017-01-01 to present available View Source
    the taxpayer is deemed
    Full text

    the taxpayer is deemed

  2. 2013-06-26 to 2017-01-01 View Source
    the taxpayer is deemed to have, immediately before the taxpayer’s death, disposed of each Canadian resource property and foreign resource property of the taxpayer and received proceeds of disposition for that property equal to its fair market value immediately before the death;
    Full text

    the taxpayer is deemed

  3. 2004-08-31 to 2013-06-26 View Source

    the taxpayer is deemed to have, immediately before the taxpayer’s death, disposed of each Canadian resource property and foreign resource property of the taxpayer and received proceeds of disposition for that property equal to its fair market value immediately before the death;