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Versions of s. 88(1)(d)(ii)

I-3.3 — Income Tax Act · 5 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
    the amount designated in respect of any such capital property may not exceed the amount determined by the formula A – (B + C) where A is the fair market value of the property at the time the parent last acquired control of the subsidiary, B is the greater of the cost amount to the subsidiary of the property at the time the parent last acquired control of the subsidiary and the cost amount to the subsidiary of the property immediately before the winding-up, and C is the prescribed amount, and
    Full text

    the amount designated in respect of any such capital property may not exceed the amount determined by the formula A – (B + C) where A is the fair market value of the property at the time the parent last acquired control of the subsidiary, B is the greater of the cost amount to the subsidiary of the property at the time the parent last acquired control of the subsidiary and the cost amount to the subsidiary of the property immediately before the winding-up, and C is the prescribed amount, and

  2. 2013-12-12 to 2017-12-14 View Source
    in no case shall the amount so designated in respect of any such capital property may not exceed the amount,amount if any,determined by whichthe formula A – (B + C) where A is the fair market value of the property at the time the parent last acquired control of the subsidiarysubsidiary, exceedsB is the totalgreater of the cost amount to the subsidiary of the property at the time the parent last acquired control of the subsidiary and the cost amount to the subsidiary of the property immediately before the winding-up, and C is the prescribed amount, and
    Full text

    the amount designated in respect of any such capital property may not exceed the amount determined by the formula A – (B + C) where A is the fair market value of the property at the time the parent last acquired control of the subsidiary, B is the greater of the cost amount to the subsidiary of the property at the time the parent last acquired control of the subsidiary and the cost amount to the subsidiary of the property immediately before the winding-up, and C is the prescribed amount, and

  3. 2013-06-26 to 2013-12-12 View Source
    in no case shall the amount so designated in respect of any such capital property exceed the amount, if any, by which the fair market value of the property at the time the parent last acquired control of the subsidiary exceeds the cost amount to the subsidiarytotal of the property immediately before the winding-up,
    Full text

    in no case shall the amount so designated in respect of any such capital property exceed the amount, if any, by which the fair market value of the property at the time the parent last acquired control of the subsidiary exceeds the total of

  4. 2012-12-14 to 2013-06-26 View Source
    in no case shall the amount so designated in respect of any such capital property exceed the amount, if any, by which the fair market value of the property at the time the parent last acquired control of the subsidiary exceeds the cost amount to the subsidiary of the property immediately before the winding-up, and
    Full text

    in no case shall the amount so designated in respect of any such capital property exceed the amount, if any, by which the fair market value of the property at the time the parent last acquired control of the subsidiary exceeds the cost amount to the subsidiary of the property immediately before the winding-up,

  5. 2004-08-31 to 2012-12-14 View Source

    in no case shall the amount so designated in respect of any such capital property exceed the amount, if any, by which the fair market value of the property at the time the parent last acquired control of the subsidiary exceeds the cost amount to the subsidiary of the property immediately before the winding-up, and