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Versions of s. 120.4(1), definition “related business”, para (c)(ii)

I-3.3 — Income Tax Act · 1 version · View current text

Historical text comes from the Justice Laws point-in-time corpus and is unofficial — not the official version.

  1. 2018-06-21 to present available View Source

    it is the case that 0.1A ≤ B + C where A is the total fair market value of all of the issued and outstanding shares of the capital stock of the corporation, B is the total fair market value of property described in clause (i)(A), and C is the portion of the total fair market value of property described in clause (i)(B) that is derived from shares of the capital stock of the corporation. (entreprise liée)