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← Historical versions

Versions of s. 73(3)(a)

I-3.3 — Income Tax Act · 5 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 property was, before the transfer, land in Canada or depreciable property in Canada of a prescribed class, of the taxpayer, or any eligible capital property in respect of a farming or fishing business carried on in Canada by the taxpayer;
    Full text

    the property was, before the transfer, land in Canada or depreciable property in Canada of a prescribed class, of the taxpayer;

  2. 2014-12-16 to 2017-01-01 View Source
    the property was, before the transfer, land in Canada or depreciable property in Canada of a prescribed class, of the taxpayer, or any eligible capital property in respect of a fishingfarming or farmingfishing business carried on in Canada by the taxpayer;
    Full text

    the property was, before the transfer, land in Canada or depreciable property in Canada of a prescribed class, of the taxpayer, or any eligible capital property in respect of a farming or fishing business carried on in Canada by the taxpayer;

  3. 2013-06-26 to 2014-12-16 View Source
    the property was, immediately before the transfer, land in Canada or depreciable property in Canada of a prescribed class, of the taxpayer, or any eligible capital property in respect of a fishing or farming business carried on in Canada by the taxpayer;
    Full text

    the property was, before the transfer, land in Canada or depreciable property in Canada of a prescribed class, of the taxpayer, or any eligible capital property in respect of a fishing or farming business carried on in Canada by the taxpayer;

  4. 2007-02-21 to 2013-06-26 View Source
    where the property transferredwas, wasimmediately before the transfer, land in Canada or depreciable property in Canada of a prescribed class, the taxpayer shall be deemed to have disposed of the taxpayer, or any eligible capital property atin respect of a fishing or farming business carried on in Canada by the time of the transfer for proceeds of disposition equal to,taxpayer;
    Full text

    the property was, immediately before the transfer, land in Canada or depreciable property in Canada of a prescribed class, of the taxpayer, or any eligible capital property in respect of a fishing or farming business carried on in Canada by the taxpayer;

  5. 2004-08-31 to 2007-02-21 View Source

    where the property transferred was depreciable property of a prescribed class, the taxpayer shall be deemed to have disposed of the property at the time of the transfer for proceeds of disposition equal to,