Hyperlawhypertext legal database Income Tax Act

← Historical versions

Versions of s. 85(1)(e.5)(ii)

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. 2019-06-21 to present available View Source

    for the purposes of subsection 6(2), the cost to the corporation of the vehicle is deemed to be an amount equal to its fair market value immediately before the disposition;