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← Historical versions

Versions of s. 73(3)(c)

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
    the property has been used principally in a farming or fishing business in which the taxpayer, the taxpayer’s spouse or common-law partner, a child of the taxpayer or a parent of the taxpayer was actively engaged on a regular and continuous basis (or, in the case of property used in the operation of a woodlot, was engaged to the extent required by a prescribed forest management plan in respect of that woodlot).
    Full text

    the property has been used principally in a farming or fishing business in which the taxpayer, the taxpayer’s spouse or common-law partner, a child of the taxpayer or a parent of the taxpayer was actively engaged on a regular and continuous basis (or, in the case of property used in the operation of a woodlot, was engaged to the extent required by a prescribed forest management plan in respect of that woodlot).

  2. 2014-12-16 to 2017-01-01 View Source
    the property has been used principally in a fishingfarming or farmingfishing business in which the taxpayer, the taxpayer’s spouse or common-law partner, a child of the taxpayer or a parent of the taxpayer was actively engaged on a regular and continuous basis (or(or, in the case of property used in the operation of a woodlot, was engaged to the extent required by a prescribed forest management plan in respect of that woodlot).
    Full text

    the property has been used principally in a farming or fishing business in which the taxpayer, the taxpayer’s spouse or common-law partner, a child of the taxpayer or a parent of the taxpayer was actively engaged on a regular and continuous basis (or, in the case of property used in the operation of a woodlot, was engaged to the extent required by a prescribed forest management plan in respect of that woodlot).

  3. 2007-02-21 to 2014-12-16 View Source
    sectionthe 69property doeshas notbeen applyused principally in determininga fishing or farming business in which the proceedstaxpayer, ofthe dispositiontaxpayer’s spouse or common-law partner, a child of the depreciabletaxpayer property,or a parent of the landtaxpayer orwas actively engaged on a regular and continuous basis (or in the eligiblecase capitalof property;property used in the operation of a woodlot, was engaged to the extent required by a prescribed forest management plan in respect of that woodlot).
    Full text

    the property has been used principally in a fishing or farming business in which the taxpayer, the taxpayer’s spouse or common-law partner, a child of the taxpayer or a parent of the taxpayer was actively engaged on a regular and continuous basis (or in the case of property used in the operation of a woodlot, was engaged to the extent required by a prescribed forest management plan in respect of that woodlot).

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

    section 69 does not apply in determining the proceeds of disposition of the depreciable property, the land or the eligible capital property;