Versions of s. 95(2)(e)(i)

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.

2018-12-13 to present available View Source

the distributed property is deemed to have been disposed of at that time by the disposing affiliate to the shareholder affiliate for proceeds of disposition equal to the relevant cost base to the disposing affiliate of the distributed property in respect of the taxpayer, immediately before that time, if

Full text

the distributed property is deemed to have been disposed of at that time by the disposing affiliate to the shareholder affiliate for proceeds of disposition equal to the relevant cost base to the disposing affiliate of the distributed property in respect of the taxpayer, immediately before that time, if
2013-06-26 to 2018-12-13 View Source

the distributed property is deemed to have been disposed of at that time by the disposing ~~affiliate’s proceeds of disposition of each such share and the cost thereof~~affiliate to the shareholder ~~shall~~affiliate befor ~~deemed~~proceeds toof ~~be an amount~~disposition equal to the relevant cost base to the disposing affiliate of the ~~share~~distributed property in respect of the taxpayer, immediately before ~~the~~that ~~dissolution,~~time, ~~and~~if

Full text

the distributed property is deemed to have been disposed of at that time by the disposing affiliate to the shareholder affiliate for proceeds of disposition equal to the relevant cost base to the disposing affiliate of the distributed property in respect of the taxpayer, immediately before that time, if
2004-08-31 to 2013-06-26 View Source

the disposing affiliate’s proceeds of disposition of each such share and the cost thereof to the shareholder shall be deemed to be an amount equal to the relevant cost base to the disposing affiliate of the share immediately before the dissolution, and