Versions of s. 70(9.31)(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 property, proceeds of disposition in respect of the disposition of the property equal to the amount that the trust 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 beneficiary’s death, and the adjusted cost base to the trust of the property immediately before the beneficiary’s death, and

Full text

received, at the time of the disposition of property, proceeds of disposition in respect of the disposition of the property equal to the amount that the trust 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 beneficiary’s death, and the adjusted cost base to the trust of the property immediately before the beneficiary’s death, and
2007-02-21 to 2017-01-01 View Source

received, at the time of the disposition of property, proceeds of disposition in respect of the disposition of the property equal to the amount that the trust 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 beneficiary’s death, and the adjusted cost base to the trust of the property immediately before the beneficiary’s death, and