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← Historical versions

Versions of s. 73(3)(b)

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 child of the taxpayer was resident in Canada immediately before the transfer; and
    Full text

    the child of the taxpayer was resident in Canada immediately before the transfer; and

  2. 2007-02-21 to 2017-01-01 View Source
    where the propertychild transferred was land,of the taxpayer shallwas beresident deemedin toCanada haveimmediately disposed ofbefore the propertytransfer; at the time of the transfer for proceeds of disposition equal to,and
    Full text

    the child of the taxpayer was resident in Canada immediately before the transfer; and

  3. 2004-08-31 to 2007-02-21 View Source

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