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Versions of s. 70(5.2)(c)(i)(B)

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. 2017-01-01 to present available View Source
    if the particular property was land included in the inventory of a business of the taxpayer, its cost amount to the taxpayer at that time, and
    Full text

    if the particular property was land included in the inventory of a business of the taxpayer, its cost amount to the taxpayer at that time, and

  2. 2013-06-26 to 2017-01-01 View Source

    if the particular property was land included in the inventory of a business of the taxpayer, its cost amount to the taxpayer at that time, and