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Versions of s. 96(2.3)

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
    For the purposes of subsection 96(2.2), where a taxpayer has acquired the taxpayer’s partnership interest at any time from a transferor other than the partnership, the adjusted cost base to the taxpayer of that interest shall be computed as if the cost to the taxpayer of the interest were the lesser of
    Full text

    For the purposes of subsection 96(2.2), where a taxpayer has acquired the taxpayer’s partnership interest at any time from a transferor other than the partnership, the adjusted cost base to the taxpayer of that interest shall be computed as if the cost to the taxpayer of the interest were the lesser of

  2. 2004-08-31 to 2018-12-13 View Source

    For the purposes of subsection 96(2.2), where a taxpayer has acquired the taxpayer’s partnership interest at any time from a transferor other than the partnership, the adjusted cost base to the taxpayer of that interest shall be computed as if the cost to the taxpayer of the interest were the lesser of