← Historical versions

Versions of s. 156(1), definition “qualifying group”, para (b)

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. 2024-06-20 to present available View Source
    a group of Canadianspecified partnerships, or of Canadianspecified partnerships and corporations, each member of which is closely related, within the meaning of this section, to each other member of the group. (groupe admissible)
    Full text

    a group of specified partnerships, or of specified partnerships and corporations, each member of which is closely related, within the meaning of this section, to each other member of the group. (groupe admissible)

  2. 2017-03-22 to 2024-06-20 View Source
    a group of Canadian partnerships, or of Canadian partnerships and corporations, each member of which is closely related, within the meaning of this section, to each other member of the group. (groupe admissible)
    Full text

    a group of Canadian partnerships, or of Canadian partnerships and corporations, each member of which is closely related, within the meaning of this section, to each other member of the group. (groupe admissible)

  3. 2007-06-22 to 2017-03-22 View Source
    a group of Canadian partnerships, or of Canadian partnerships and corporations resident in Canada,corporations, each member of which is closely related, within the meaning of this section, to each other member of the group.
    Full text

    a group of Canadian partnerships, or of Canadian partnerships and corporations, each member of which is closely related, within the meaning of this section, to each other member of the group.

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

    a group of Canadian partnerships, or of Canadian partnerships and corporations resident in Canada, each member of which is closely related, within the meaning of this section, to each other member of the group.