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Versions of s. 70(9.1)(c)

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. 2017-01-01 to present available View Source
    the property is, immediately before the beneficiary’s death, land or a depreciable property of a prescribed class of the trust that was used in a farming or fishing business carried on in Canada;
    Full text

    the property is, immediately before the beneficiary’s death, land or a depreciable property of a prescribed class of the trust that was used in a farming or fishing business carried on in Canada;

  2. 2014-12-16 to 2017-01-01 View Source
    the property is, immediately before the beneficiary’s death, land or a depreciable property of a prescribed class of the trust that was used in a fishingfarming or farmingfishing business carried on in Canada;
    Full text

    the property is, immediately before the beneficiary’s death, land or a depreciable property of a prescribed class of the trust that was used in a farming or fishing business carried on in Canada;

  3. 2007-02-21 to 2014-12-16 View Source
    wherethe anyproperty is, immediately before the beneficiary’s death, land or a depreciable property of a prescribed class that is deemed by paragraph 70(9.1)(b) to have been disposed of by the trust is acquired by a child of the taxpayer as a consequence of the spouse’s or common-law partner’s death (other than where the trust’s proceeds of disposition of the property under paragraph 70(9.1)(b) are redetermined under subsection 13(21.1)) and the amount that was theused capitalin costa tofishing theor trustfarming ofbusiness thecarried propertyon exceedsin the amount determined under paragraph 70(9.1)(b) to be the cost to the child of the property, for the purposes of sections 13 and 20 and any regulations made for the purpose of paragraph 20(1)(a),Canada;
    Full text

    the property is, immediately before the beneficiary’s death, land or a depreciable property of a prescribed class of the trust that was used in a fishing or farming business carried on in Canada;

  4. 2004-08-31 to 2007-02-21 View Source

    where any depreciable property of a prescribed class that is deemed by paragraph 70(9.1)(b) to have been disposed of by the trust is acquired by a child of the taxpayer as a consequence of the spouse’s or common-law partner’s death (other than where the trust’s proceeds of disposition of the property under paragraph 70(9.1)(b) are redetermined under subsection 13(21.1)) and the amount that was the capital cost to the trust of the property exceeds the amount determined under paragraph 70(9.1)(b) to be the cost to the child of the property, for the purposes of sections 13 and 20 and any regulations made for the purpose of paragraph 20(1)(a),