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Versions of s. 73(3)(d.1)(ii)

I-3.3 — Income Tax Act · 1 version

Historical text comes from the Justice Laws point-in-time corpus and is unofficial — not the official version.

  1. 2004-08-31 to 2007-02-21 View Source

    4/3 of the amount determined by the formula(A × B/C) - D where A is the amount, if any, determined for F in the definition cumulative eligible capital in subsection 14(5) in respect of the business of the taxpayer immediately before the time of the transfer, B is the fair market value of the property immediately before that time, C is the fair market value immediately before that time of all eligible capital property of the taxpayer in respect of the business, and D is the amount, if any, included under subparagraph 14(1)(a)(iv) in computing the income of the taxpayer as a result of the disposition,