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Versions of s. 111(5.5)

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
    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. 2013-12-12 to 2018-01-01 View Source
    WhereIf controlat ofany time a corporationtaxpayer hasis beensubject acquired byto a personloss orrestriction group of persons and it may reasonably be considered that the main reason for the acquisition of control was to cause paragraph 111(4)(d) or subsection 111(5.1), 111(5.2) or 111(5.3) to apply with respect to the acquisition,event,
    Full text

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

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

    Where control of a corporation has been acquired by a person or group of persons and it may reasonably be considered that the main reason for the acquisition of control was to cause paragraph 111(4)(d) or subsection 111(5.1), 111(5.2) or 111(5.3) to apply with respect to the acquisition,