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Versions of s. 85(1)(e.3)

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, under any of paragraphs (c.1) and (e), the amount that the taxpayer and the corporation have agreed on in their election in respect of the property (in this paragraph referred to as the elected amount) would be deemed to be an amount that is greater or less than the amount that would be deemed, subject to paragraph (c), to be the elected amount under paragraph (b), the elected amount is deemed to be the greater of
    Full text

    where, under any of paragraphs (c.1) and (e), the amount that the taxpayer and the corporation have agreed on in their election in respect of the property (in this paragraph referred to as the elected amount) would be deemed to be an amount that is greater or less than the amount that would be deemed, subject to paragraph (c), to be the elected amount under paragraph (b), the elected amount is deemed to be the greater of

  2. 2017-01-01 to 2017-12-14 View Source
    where, under any of paragraphs 85(1)(c.1), 85(1)(d)(c.1) and 85(1)(e),(e), the amount that the taxpayer and the corporation have agreed on in their election in respect of the property (in this paragraph referred to as “thethe elected amount”)amount) would be deemed to be an amount that is greater or less than the amount that would be deemed, subject to paragraph 85(1)(c),(c), to be the elected amount under paragraph 85(1)(b),(b), the elected amount shall beis deemed to be the greater of
    Full text

    where, under any of paragraphs (c.1) and (e), the amount that the taxpayer and the corporation have agreed on in their election in respect of the property (in this paragraph referred to as the elected amount) would be deemed to be an amount that is greater or less than the amount that would be deemed, subject to paragraph (c), to be the elected amount under paragraph (b), the elected amount is deemed to be the greater of

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

    where, under any of paragraphs 85(1)(c.1), 85(1)(d) and 85(1)(e), the amount that the taxpayer and the corporation have agreed on in their election in respect of the property (in this paragraph referred to as “the elected amount”) would be deemed to be an amount that is greater or less than the amount that would be deemed, subject to paragraph 85(1)(c), to be the elected amount under paragraph 85(1)(b), the elected amount shall be deemed to be the greater of