Income Tax Act
Marginal note:Disposal of Appeal
Marginal note:Ecological gifts
(1.1) On an appeal under subsection 169(1.1), the Tax Court of Canada may confirm or vary the amount determined to be the fair market value of a property and the value determined by the Court is deemed to be the fair market value of the property determined by the Minister of the Environment.
(4) [Repealed, 1994, c. 7, Sch. IX, s. 215]
- NOTE: Application provisions are not included in the consolidated text;
- see relevant amending Acts. R.S., 1985, c. 1 (5th Supp.), s. 171;
- 1994, c. 7, Sch. IX, s. 215;
- 2001, c. 17, s. 159.
- Date modified: