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Versions of s. 73(4)

I-3.3 — Income Tax Act · 3 versions · View current text

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

  1. 2017-01-01 to present available View Source
    Subsection (4.1) applies to a taxpayer and a child of the taxpayer in respect of property that has been transferred, at any time, to the child if
    Full text

    Subsection (4.1) applies to a taxpayer and a child of the taxpayer in respect of property that has been transferred, at any time, to the child if

  2. 2007-02-21 to 2017-01-01 View Source
    ForSubsection the(4.1) purposesapplies of this Part, where at any particular time after April 10, 1978to a taxpayer has transferred property toand a child of the taxpayer who was resident in Canadarespect immediatelyof beforeproperty that has been transferred, at any time, to the transfer,child and the property was, immediately before the transfer, a share of the capital stock of a family farm corporation of the taxpayer or an interest in a family farm partnership of the taxpayer (within the meaning assigned by subsection 70(10)), the following rules apply:if
    Full text

    Subsection (4.1) applies to a taxpayer and a child of the taxpayer in respect of property that has been transferred, at any time, to the child if

  3. 2004-08-31 to 2007-02-21 View Source

    For the purposes of this Part, where at any particular time after April 10, 1978 a taxpayer has transferred property to a child of the taxpayer who was resident in Canada immediately before the transfer, and the property was, immediately before the transfer, a share of the capital stock of a family farm corporation of the taxpayer or an interest in a family farm partnership of the taxpayer (within the meaning assigned by subsection 70(10)), the following rules apply: