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Versions of s. 111(4)

I-3.3 — Income 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. 2018-01-01 to present available View Source
    Notwithstanding subsection (1), and subject to subsection (5.5), if at any time (in this subsection referred to as “that time”) a taxpayer is subject to a loss restriction event,
    Full text

    Notwithstanding subsection (1), and subject to subsection (5.5), if at any time (in this subsection referred to as “that time”) a taxpayer is subject to a loss restriction event,

  2. 2013-12-12 to 2018-01-01 View Source
    Notwithstanding subsection 111(1),(1), where,and subject to subsection (5.5), if at any time (in this subsection referred to as “that time”), control oftime”) a corporationtaxpayer hasis beensubject acquired byto a personloss orrestriction group of personsevent,
    Full text

    Notwithstanding subsection (1), and subject to subsection (5.5), if at any time (in this subsection referred to as “that time”) a taxpayer is subject to a loss restriction event,

  3. 2004-08-31 to 2013-12-12 View Source

    Notwithstanding subsection 111(1), where, at any time (in this subsection referred to as “that time”), control of a corporation has been acquired by a person or group of persons