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← Historical versions

Versions of s. 70(7)(b)(iii)(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. 2017-01-01 to present available View Source
    the amount, if any, by which the fair market value of that property immediately after the taxpayer’s death exceeds the listed value excess,
    Full text

    the amount, if any, by which the fair market value of that property immediately after the taxpayer’s death exceeds the listed value excess,

  2. 2004-08-31 to 2017-01-01 View Source

    the amount, if any, by which the fair market value of that property immediately after the taxpayer’s death exceeds the listed value excess,