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Versions of s. 73(3.1)(f)(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

    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 immediately before the transfer, B is the fair market value of the property immediately before the transfer, C is the fair market value immediately before the transfer of all the taxpayer’s eligible capital property in respect of the business, and D is the amount, if any, included under paragraph 14(1)(a) in computing the taxpayer’s income as a result of the disposition, and