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Versions of s. 70(9.8)

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
    For the purposes of subsections (9) and 14(1), paragraph 20(1)(b), subsection 73(3) and paragraph (d) of the definition qualified farm or fishing property in subsection 110.6(1), a property of an individual is, at a particular time, deemed to be used by the individual in a farming or fishing business carried on in Canada if, at that particular time, the property is being used, principally in the course of carrying on a farming or fishing business in Canada, by
    Full text

    For the purposes of subsections (9) and 73(3) and paragraph (d) of the definition qualified farm or fishing property in subsection 110.6(1), a property of an individual is, at a particular time, deemed to be used by the individual in a farming or fishing business carried on in Canada if, at that particular time, the property is being used, principally in the course of carrying on a farming or fishing business in Canada, by

  2. 2014-12-16 to 2017-01-01 View Source
    For the purposes of subsections (9) and 14(1), paragraph 20(1)(b), subsection 73(3) and paragraph (d) of the definitionsdefinition qualified farm property and qualifiedor fishing property in subsection 110.6(1), a property of an individual is, at a particular time, deemed to be used by the individual in a fishingfarming or farmingfishing business, as the case may be,business carried on in Canada if, at that particular time, the property is being used, principally in the course of carrying on a fishingfarming or farmingfishing business in Canada, by
    Full text

    For the purposes of subsections (9) and 14(1), paragraph 20(1)(b), subsection 73(3) and paragraph (d) of the definition qualified farm or fishing property in subsection 110.6(1), a property of an individual is, at a particular time, deemed to be used by the individual in a farming or fishing business carried on in Canada if, at that particular time, the property is being used, principally in the course of carrying on a farming or fishing business in Canada, by

  3. 2007-02-21 to 2014-12-16 View Source
    For the purposes of subsections 70(9)(9) and 14(1), paragraph 20(1)(b), subsection 73(3) and paragraph (d) of the definitiondefinitions qualified farm property and qualified fishing property in subsection 110.6(1), where at any time anya property of thean taxpayerindividual wasis, at a particular time, deemed to be used by the individual in a fishing or farming business, as the case may be, carried on in Canada if, at that particular time, the property is being used, principally in the course of carrying on a fishing or farming business in Canada, by
    Full text

    For the purposes of subsections (9) and 14(1), paragraph 20(1)(b), subsection 73(3) and paragraph (d) of the definitions qualified farm property and qualified fishing property in subsection 110.6(1), a property of an individual is, at a particular time, deemed to be used by the individual in a fishing or farming business, as the case may be, carried on in Canada if, at that particular time, the property is being used, principally in the course of carrying on a fishing or farming business in Canada, by

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

    For the purposes of subsections 70(9) and 14(1), paragraph 20(1)(b), subsection 73(3) and paragraph (d) of the definition qualified farm property in subsection 110.6(1), where at any time any property of the taxpayer was used by