Versions of s. 70(9.21)(b)(ii)(A)(II)

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

2017-01-01 to present available View Source

received, at the time of the disposition of the property, proceeds of disposition in respect of the disposition of the property equal to the amount that the taxpayer’s legal representative designates, which must not be greater than the greater of nor less than the lesser of the fair market value of the property immediately before the taxpayer’s death, and the adjusted cost base to the taxpayer of the property immediately before the time of the disposition,

Full text

received, at the time of the disposition of the property, proceeds of disposition in respect of the disposition of the property equal to the amount that the taxpayer’s legal representative designates, which must not be greater than the greater of nor less than the lesser of the fair market value of the property immediately before the taxpayer’s death, and the adjusted cost base to the taxpayer of the property immediately before the time of the disposition,
2007-02-21 to 2017-01-01 View Source

received, at the time of the disposition of the property, proceeds of disposition in respect of the disposition of the property equal to the amount that the taxpayer’s legal representative designates, which must not be greater than the greater of nor less than the lesser of the fair market value of the property immediately before the taxpayer’s death, and the adjusted cost base to the taxpayer of the property immediately before the time of the disposition,