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← Historical versions

Versions of s. 73(4)(a)

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
    the child was resident in Canada immediately before the transfer; and
    Full text

    the child was resident in Canada immediately before the transfer; and

  2. 2007-02-21 to 2017-01-01 View Source
    the taxpayerchild shallwas beresident deemedin toCanada haveimmediately disposed ofbefore the propertytransfer; at the time of the transfer for proceeds of disposition equal to,and
    Full text

    the child was resident in Canada immediately before the transfer; and

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

    the taxpayer shall be deemed to have disposed of the property at the time of the transfer for proceeds of disposition equal to,