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Versions of s. 89(1), definition “capital dividend account”, para (d)(iii)

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. 2019-01-01 to present available View Source
    the adjusted cost basis (in this paragraph as defined in subsection 148(9)), immediately before the death, of
    Full text

    the adjusted cost basis (in this paragraph as defined in subsection 148(9)), immediately before the death, of

  2. 2016-12-15 to 2019-01-01 View Source
    the adjusted cost basis (within(in thethis meaningparagraph assignedas bydefined in subsection 148(9)) of a policy referred to in subparagraph (i) or (ii) to the corporation148(9)), immediately before the death, orof
    Full text

    the adjusted cost basis (in this paragraph as defined in subsection 148(9)), immediately before the death, of

  3. 2013-12-12 to 2016-12-15 View Source

    the adjusted cost basis (within the meaning assigned by subsection 148(9)) of a policy referred to in subparagraph (i) or (ii) to the corporation immediately before the death, or