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Versions of s. 73(3)(e)

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

    where the child is deemed to have acquired depreciable property of a prescribed class of the taxpayer for an amount determined under paragraph 73(3)(d) and the capital cost to the taxpayer of the property exceeds the amount determined under that paragraph, for the purposes of sections 13 and 20 and any regulations made under paragraph 20(1)(a),