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← Historical versions

Versions of s. 73(4)(b)

I-3.3 — Income Tax Act · 4 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 property was, immediately before the transfer, a share of the capital stock of a family farm or fishing corporation of the taxpayer or an interest in a family farm or fishing partnership of the taxpayer (as defined in subsection 70(10)).
    Full text

    the property was, immediately before the transfer, a share of the capital stock of a family farm or fishing corporation of the taxpayer or an interest in a family farm or fishing partnership of the taxpayer (as defined in subsection 70(10)).

  2. 2014-12-16 to 2017-01-01 View Source
    the property was, immediately before the transfer, a share of the capital stock of a family farm or fishing corporation of the taxpayer, a share of the capital stock of a family farm corporation of the taxpayer, an interest in a family fishing partnership of the taxpayer or an interest in a family farm or fishing partnership of the taxpayer (within(as thedefined meaning assigned byin subsection 70(10)).
    Full text

    the property was, immediately before the transfer, a share of the capital stock of a family farm or fishing corporation of the taxpayer or an interest in a family farm or fishing partnership of the taxpayer (as defined in subsection 70(10)).

  3. 2007-02-21 to 2014-12-16 View Source
    sectionthe 69property doeswas, notimmediately apply in determiningbefore the proceedstransfer, ofa dispositionshare of the property;capital andstock of a family fishing corporation of the taxpayer, a share of the capital stock of a family farm corporation of the taxpayer, an interest in a family fishing partnership of the taxpayer or an interest in a family farm partnership of the taxpayer (within the meaning assigned by subsection 70(10)).
    Full text

    the property was, immediately before the transfer, a share of the capital stock of a family fishing corporation of the taxpayer, a share of the capital stock of a family farm corporation of the taxpayer, an interest in a family fishing partnership of the taxpayer or an interest in a family farm partnership of the taxpayer (within the meaning assigned by subsection 70(10)).

  4. 2004-08-31 to 2007-02-21 View Source

    section 69 does not apply in determining the proceeds of disposition of the property; and