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← Historical versions

Versions of s. 73(2)(a)

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 capital cost to the transferee of the particular property is deemed to be the amount that was the capital cost to the taxpayer of the particular property; and
    Full text

    the capital cost to the transferee of the particular property is deemed to be the amount that was the capital cost to the taxpayer of the particular property; and

  2. 2013-06-26 to 2017-01-01 View Source
    the capital cost to the transferee of the particular property shall beis deemed to be the amount that was the capital cost to the taxpayer thereof;of the particular property; and
    Full text

    the capital cost to the transferee of the particular property is deemed to be the amount that was the capital cost to the taxpayer of the particular property; and

  3. 2004-08-31 to 2013-06-26 View Source

    the capital cost to the transferee of the particular property shall be deemed to be the amount that was the capital cost to the taxpayer thereof; and