Hyperlawhypertext legal database Income Tax Act

← Historical versions

Versions of s. 111(5.2)

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. 2018-01-01 to present available View Source
    [Repealed, 2016, c. 12, s. 40]
    Full text

    [Repealed, 2016, c. 12, s. 40]

  2. 2017-01-01 to 2018-01-01 View Source
    Subject[Repealed, to2016, subsectionc. (5.5),12, ifs. at any time a taxpayer is subject to a loss restriction event and immediately before that time the taxpayer’s cumulative eligible capital in respect of a business exceeds the total of40]
    Full text

    [Repealed, 2016, c. 12, s. 40]

  3. 2013-12-12 to 2017-01-01 View Source
    Where,Subject to subsection (5.5), if at any time, control oftime a corporationtaxpayer (otheris thansubject to a corporationloss thatrestriction at that time became or ceased to be exempt from tax under this Part on its taxable income) has been acquired by a person or group of personsevent and immediately before that time the corporation’staxpayer’s cumulative eligible capital in respect of a business exceededexceeds the total of
    Full text

    Subject to subsection (5.5), if at any time a taxpayer is subject to a loss restriction event and immediately before that time the taxpayer’s cumulative eligible capital in respect of a business exceeds the total of

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

    Where, at any time, control of a corporation (other than a corporation that at that time became or ceased to be exempt from tax under this Part on its taxable income) has been acquired by a person or group of persons and immediately before that time the corporation’s cumulative eligible capital in respect of a business exceeded the total of