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Versions of s. 70(9.1)(d)(ii)

I-3.3 — Income Tax Act · 1 version

Historical text comes from the Justice Laws point-in-time corpus and is unofficial — not the official version.

  1. 2004-08-31 to 2007-02-21 View Source

    where the property is land (other than land to which subparagraph 70(9.1)(d)(i) applies), its cost to the child shall be deemed to be the amount that was the trust’s proceeds of disposition as redetermined under subsection 13(21.1),