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Versions of s. 95(4), definition “relevant cost base”

I-3.3 — Income Tax Act · 4 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
    relevant cost base, of a property at any time to a foreign affiliate of a taxpayer, in respect of the taxpayer, means the greater of
    Full text

    relevant cost base, of a property at any time to a foreign affiliate of a taxpayer, in respect of the taxpayer, means the greater of

  2. 2016-06-22 to 2018-12-13 View Source
    relevant cost base, of a property at any time to a foreign affiliate of a taxpayer, in respect of the taxpayer, means the greater of
    Full text

    relevant cost base, of a property at any time to a foreign affiliate of a taxpayer, in respect of the taxpayer, means the greater of

  3. 2013-06-26 to 2016-06-22 View Source
    relevant cost basebase, of a property at any time to a foreign affiliate of propertya attaxpayer, anyin timerespect of the taxpayer, means the adjusted cost base to the affiliategreater of the property at that time or such greater amount as the taxpayer claims not exceeding the fair market value of the property at that time.
    Full text

    relevant cost base, of a property at any time to a foreign affiliate of a taxpayer, in respect of the taxpayer, means the greater of

  4. 2004-08-31 to 2013-06-26 View Source

    relevant cost base to a foreign affiliate of property at any time means the adjusted cost base to the affiliate of the property at that time or such greater amount as the taxpayer claims not exceeding the fair market value of the property at that time.