Versions of s. 70(5.2)(d)

notwithstanding paragraph 70(5.2)(c), where the taxpayer was resident in Canada immediately before the taxpayer’s death, any property that is land included in the inventory of a business of the taxpayer is, on or after the death and as a consequence of the death, transferred or distributed to a spouse or common-law partner of the taxpayer described in paragraph 70(6)(a) or a trust described in paragraph 70(6)(b) and it can be shown within the period ending 36 months after the death of the taxpayer or, where written application therefor has been made to the Minister by the taxpayer’s legal representative within that period, within such longer period as the Minister considers reasonable in the circumstances, that the property vested indefeasibly in the spouse or common-law partner or trust, as the case may be,