Hyperlawhypertext legal database Income Tax Act

← Historical versions

Versions of s. 111(5)

I-3.3 — Income 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 at any time a taxpayer is subject to a loss restriction event,
    Full text

    If at any time a taxpayer is subject to a loss restriction event,

  2. 2018-01-01 to 2024-06-20 View Source
    If at any time a taxpayer is subject to a loss restriction event,
    Full text

    If at any time a taxpayer is subject to a loss restriction event,

  3. 2013-12-12 to 2018-01-01 View Source
    Where,If at any time, control oftime a corporationtaxpayer hasis beensubject acquired byto a person or group of persons, no amount in respect of its non-capital loss orrestriction farm loss for a taxation year ending before that time is deductible by the corporation for a taxation year ending after that time and no amount in respect of its non-capital loss or farm loss for a taxation year ending after that time is deductible by the corporation for a taxation year ending before that time except thatevent,
    Full text

    If at any time a taxpayer is subject to a loss restriction event,

  4. 2004-08-31 to 2013-12-12 View Source

    Where, at any time, control of a corporation has been acquired by a person or group of persons, no amount in respect of its non-capital loss or farm loss for a taxation year ending before that time is deductible by the corporation for a taxation year ending after that time and no amount in respect of its non-capital loss or farm loss for a taxation year ending after that time is deductible by the corporation for a taxation year ending before that time except that