← Historical versions

Versions of s. 149(2)(a)

E-15 — Excise Tax Act · 2 versions · View current text

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

  1. 2019-01-01 to present available View Source
    at any time two or more corporations (in this subsection referred to as the “predecessors”) are merged or amalgamated to form one corporation (in this subsection referred to as the “new corporation”), and
    Full text

    at any time two or more corporations (in this subsection referred to as the “predecessors”) are merged or amalgamated to form one corporation (in this subsection referred to as the “new corporation”), and

  2. 2003-01-01 to 2019-01-01 View Source

    at any time two or more corporations (in this subsection referred to as the “predecessors”) are merged or amalgamated to form one corporation (in this subsection referred to as the “new corporation”), and