Hyperlawhypertext legal database Excise Tax Act

← Historical versions

Versions of s. 123(1), definition “closely related group”

E-15 — Excise 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
    closely related group means a group of corporations, each member of which is a registrant resident in Canada and is closely related, within the meaning assigned by section 128, to each other member of the group, and for the purposes of this definition,
    Full text

    closely related group means a group of corporations, each member of which is a registrant resident in Canada and is closely related, within the meaning assigned by section 128, to each other member of the group, and for the purposes of this definition,

  2. 2017-01-01 to 2018-12-13 View Source
    closely related group means a group of corporations, each member of which is a registrant resident in Canada and is closely related, within the meaning assigned by section 128, to each other member of the group, and for the purposes of this definition,
    Full text

    closely related group means a group of corporations, each member of which is a registrant resident in Canada and is closely related, within the meaning assigned by section 128, to each other member of the group, and for the purposes of this definition,

  3. 2007-06-22 to 2017-01-01 View Source
    closely related group means a group of corporationscorporations, each member of which is a registrant resident in Canada and is closely related, within the meaning assigned by section 128, to each other member of the group;group, and for the purposes of this definition,
    Full text

    closely related group means a group of corporations, each member of which is a registrant resident in Canada and is closely related, within the meaning assigned by section 128, to each other member of the group, and for the purposes of this definition,

  4. 2003-01-01 to 2007-06-22 View Source

    closely related group means a group of corporations each member of which is closely related, within the meaning assigned by section 128, to each other member of the group;