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Versions of s. 93(1)(b)(i)

I-3.3 — Income Tax Act · 2 versions · View current text

Historical text comes from the Justice Laws point-in-time corpus and is unofficial — not the official version.

  1. 2013-06-26 to present available View Source
    the amount deemed by that subsection to be the gain of the disposing corporation or disposing affiliate, as the case may be, from the disposition of the share shall,determined exceptwithout for the purposes of paragraph 53(1)(a), be deemedreference to bethis equal to the amount, if any, by which exceedsparagraph
    Full text

    the amount deemed by that subsection to be the gain from the disposition of the share determined without reference to this paragraph

  2. 2004-08-31 to 2013-06-26 View Source

    the amount deemed by that subsection to be the gain of the disposing corporation or disposing affiliate, as the case may be, from the disposition of the share shall, except for the purposes of paragraph 53(1)(a), be deemed to be equal to the amount, if any, by which exceeds