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← Historical versions

Versions of s. 96(8)(d)

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.

  1. 2018-12-13 to present available View Source
    [Repealed, 2016, c. 12, s. 32]
    Full text

    [Repealed, 2016, c. 12, s. 32]

  2. 2017-01-01 to 2018-12-13 View Source
    where[Repealed, 4/32016, ofc. the12, cumulatives. eligible capital in respect of a business carried on at the particular time outside Canada by the partnership exceeds the total of the fair market value of each eligible capital property in respect of the business at that time, the partnership shall be deemed to have, immediately after that time, disposed of an eligible capital property in respect of the business for proceeds equal to the excess and to have received those proceeds.32]
    Full text

    [Repealed, 2016, c. 12, s. 32]

  3. 2004-08-31 to 2017-01-01 View Source

    where 4/3 of the cumulative eligible capital in respect of a business carried on at the particular time outside Canada by the partnership exceeds the total of the fair market value of each eligible capital property in respect of the business at that time, the partnership shall be deemed to have, immediately after that time, disposed of an eligible capital property in respect of the business for proceeds equal to the excess and to have received those proceeds.