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Versions of “70(9)(b)

I-3.3 — Income Tax Act · 1 version

Historical text comes from the Justice Laws point-in-time corpus and is unofficial — not the official version.

  1. 2004-08-31 to 2007-02-21 View Source

    the taxpayer shall be deemed to have, immediately before the taxpayer’s death, disposed of the property and received proceeds of disposition therefor equal to such amount as the legal representative elects in the taxpayer’s return of income under this Part for the year in which the taxpayer died, not greater than the greater of nor less than the lesser of