Hyperlawhypertext legal database Excise Tax Act

← Historical versions

Versions of s. 128(2)

E-15 — Excise 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. 2017-03-22 to present available View Source
    If under subsection (1) two corporations are closely related to the same corporation, they are closely related to each other for the purposes of this Part.
    Full text

    If under subsection (1) two corporations are closely related to the same corporation, they are closely related to each other for the purposes of this Part.

  2. 2007-06-22 to 2017-03-22 View Source
    WhereIf under subsection (1) two corporations resident in Canada are closely related to the same corporation, or would be so related if all of the corporations were resident in Canada, they are closely related to each other for the purposes of this Part.
    Full text

    If under subsection (1) two corporations are closely related to the same corporation, they are closely related to each other for the purposes of this Part.

  3. 2003-01-01 to 2007-06-22 View Source

    Where under subsection (1) two corporations resident in Canada are closely related to the same corporation, or would be so related if all of the corporations were resident in Canada, they are closely related to each other for the purposes of this Part.