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Versions of s. 85(1)(e.1)

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. 2017-12-14 to present available View Source
    where two or more properties, each of which is a property described in paragraph (e), are disposed of at the same time, paragraph (e) applies as if each property so disposed of had been separately disposed of in the order designated by the taxpayer before the time referred to in subsection (6) for the filing of an election in respect of those properties or, if the taxpayer does not so designate any such order, in the order designated by the Minister;
    Full text

    where two or more properties, each of which is a property described in paragraph (e), are disposed of at the same time, paragraph (e) applies as if each property so disposed of had been separately disposed of in the order designated by the taxpayer before the time referred to in subsection (6) for the filing of an election in respect of those properties or, if the taxpayer does not so designate any such order, in the order designated by the Minister;

  2. 2017-01-01 to 2017-12-14 View Source
    where two or more properties, each of which is a property described in paragraph 85(1)(d) or each of which is a property described in paragraph 85(1)(e),(e), are disposed of at the same time, paragraph 85(1)(d) or 85(1)(e), as the case may be,(e) applies as if each property so disposed of had been separately disposed of in the order designated by the taxpayer before the time referred to in subsection 85(6)(6) for the filing of an election in respect of those properties or, if the taxpayer does not so designate any such order, in the order designated by the Minister;
    Full text

    where two or more properties, each of which is a property described in paragraph (e), are disposed of at the same time, paragraph (e) applies as if each property so disposed of had been separately disposed of in the order designated by the taxpayer before the time referred to in subsection (6) for the filing of an election in respect of those properties or, if the taxpayer does not so designate any such order, in the order designated by the Minister;

  3. 2004-08-31 to 2017-01-01 View Source

    where two or more properties, each of which is a property described in paragraph 85(1)(d) or each of which is a property described in paragraph 85(1)(e), are disposed of at the same time, paragraph 85(1)(d) or 85(1)(e), as the case may be, applies as if each property so disposed of had been separately disposed of in the order designated by the taxpayer before the time referred to in subsection 85(6) for the filing of an election in respect of those properties or, if the taxpayer does not so designate any such order, in the order designated by the Minister;