← Historical versions

Versions of s. 95(2)(e)(iv)(A)(II)

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. 2018-12-13 to present available View Source
    where the adjusted cost base of the share to the shareholder affiliate immediately before the disposition exceeds the amount that would, if clause (B) applied, be determined under that clause in respect of the share if the share is not excluded property of the shareholder affiliate, that adjusted cost base, and in any other case, the amount that would be determined under clause (B), and
    Full text

    where the adjusted cost base of the share to the shareholder affiliate immediately before the disposition exceeds the amount that would, if clause (B) applied, be determined under that clause in respect of the share if the share is not excluded property of the shareholder affiliate, that adjusted cost base, and in any other case, the amount that would be determined under clause (B), and

  2. 2013-06-26 to 2018-12-13 View Source

    where the adjusted cost base of the share to the shareholder affiliate immediately before the disposition exceeds the amount that would, if clause (B) applied, be determined under that clause in respect of the share if the share is not excluded property of the shareholder affiliate, that adjusted cost base, and in any other case, the amount that would be determined under clause (B), and