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Versions of s. 73(3.1)(c)(ii)(B)

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. 2007-02-21 to 2017-01-01 View Source

    the amount determined by the formula 4/3 (A × B/C) where A is the taxpayer’s cumulative eligible capital in respect of the business, B is the fair market value of the property immediately before the transfer, and C is the fair market value immediately before the transfer of all the taxpayer’s eligible capital property in respect of the business, or