Hyperlawhypertext legal database Excise Tax Act

← Historical versions

Versions of s. 156(1.2)

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
    If, under subsection (1.1), two persons are closely related to the same corporation or specified partnership, or would be so related if each member of that partnership were resident in Canada, the two persons are closely related to each other for the purposes of this section.
    Full text

    If, under subsection (1.1), two persons are closely related to the same corporation or specified partnership, the two persons are closely related to each other for the purposes of this section.

  2. 2017-03-22 to 2024-06-20 View Source
    If, under subsection (1.1), two persons are closely related to the same corporation or partnership, or would be so related if each member of that partnership were resident in Canada, the two persons are closely related to each other for the purposes of this section.
    Full text

    If, under subsection (1.1), two persons are closely related to the same corporation or partnership, or would be so related if each member of that partnership were resident in Canada, the two persons are closely related to each other for the purposes of this section.

  3. 2007-06-22 to 2017-03-22 View Source
    If, under subsection (1.1), two persons are closely related to the same corporation or partnership, or would be so related if that corporation, or each member of that partnership, as the case may be,partnership were resident in Canada, the two persons are closely related to each other for the purposes of this section.
    Full text

    If, under subsection (1.1), two persons are closely related to the same corporation or partnership, or would be so related if each member of that partnership were resident in Canada, the two persons are closely related to each other for the purposes of this section.

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

    If, under subsection (1.1), two persons are closely related to the same corporation or partnership, or would be so related if that corporation, or each member of that partnership, as the case may be, were resident in Canada, the two persons are closely related to each other for the purposes of this section.