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Versions of s. 79.1(1), definition “specified cost”, para (a)

I-3.3 — Income Tax Act · 2 versions · View current text

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

  1. 2013-06-26 to present available View Source
    where the debt is capital property of the person, the adjusted cost base to the person of the debt, and
    Full text

    where the debt is capital property of the person, the adjusted cost base to the person of the debt, and

  2. 2004-08-31 to 2013-06-26 View Source

    where the debt is capital property of the person, the adjusted cost base to the person of the debt, and