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← Historical versions

Versions of s. 70(9.2)(b)

I-3.3 — Income Tax Act · 3 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 child of the taxpayer was resident in Canada immediately before the day on which taxpayer died; and
    Full text

    the child of the taxpayer was resident in Canada immediately before the day on which taxpayer died; and

  2. 2007-02-21 to 2017-01-01 View Source
    where the property is a sharechild of the capital stock of a family farm corporation, the taxpayer shallwas beresident deemedin to have,Canada immediately before the taxpayer’sday death,on disposed of the property and received proceeds of disposition therefor equal to its adjusted cost base to thewhich taxpayer immediately before the death,died; and the child shall be deemed to have acquired the property at the time of the death at a cost equal to those proceeds, and
    Full text

    the child of the taxpayer was resident in Canada immediately before the day on which taxpayer died; and

  3. 2004-08-31 to 2007-02-21 View Source

    where the property is a share of the capital stock of a family farm corporation, the taxpayer shall be deemed to have, immediately before the taxpayer’s death, disposed of the property and received proceeds of disposition therefor equal to its adjusted cost base to the taxpayer immediately before the death, and the child shall be deemed to have acquired the property at the time of the death at a cost equal to those proceeds, and