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Versions of s. 73(3)(d.2)

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

    for the purposes of determining after the time of the transfer A × B/C where A is the amount, if any, determined for Q in that definition in respect of the business of the taxpayer immediately before the time of the transfer, B is the fair market value immediately before that time of the property transferred, and C is the fair market value immediately before that time of all eligible capital property of the taxpayer in respect of the business; and