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Versions of s. 81(1)(c.2)

I-3.3 — Income Tax Act · 1 version · View current text

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

  1. 2026-03-26 to present available View Source

    the portion of a taxable capital gain of the taxpayer for the year from the disposition of a vessel (as defined in subsection (13(21)), including the furniture, fittings, radiocommunication equipment and other equipment attached to the vessel, that can reasonably be considered to have accrued while the vessel