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Versions of s. 88(3)(b)

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
    if paragraph (a) does not apply to the distributed property, the distributed property is deemed to have been disposed of at that time by the disposing affiliate to the taxpayer for proceeds of disposition equal to the distributed property’s fair market value at that time;
    Full text

    if paragraph (a) does not apply to the distributed property, the distributed property is deemed to have been disposed of at that time by the disposing affiliate to the taxpayer for proceeds of disposition equal to the distributed property’s fair market value at that time;

  2. 2013-06-26 to 2017-12-14 View Source
    if paragraph (a) does not apply to the taxpayer’sdistributed property, the distributed property is deemed to have been disposed of at that time by the disposing affiliate to the taxpayer for proceeds of disposition ofequal to the sharesdistributed ofproperty’s thefair disposingmarket affiliatevalue shallat bethat deemed to be the amount, if any, by which the total oftime;
    Full text

    if paragraph (a) does not apply to the distributed property, the distributed property is deemed to have been disposed of at that time by the disposing affiliate to the taxpayer for proceeds of disposition equal to the distributed property’s fair market value at that time;

  3. 2004-08-31 to 2013-06-26 View Source

    the taxpayer’s proceeds of disposition of the shares of the disposing affiliate shall be deemed to be the amount, if any, by which the total of