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Versions of s. 122.1(1), definition “equity value”, para (a)

I-3.3 — Income Tax Act · 2 versions · View current text

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

  1. 2013-12-12 to present available View Source
    if the entity is a corporation, all of the issued and outstanding shares of the capital stock of the corporation;
    Full text

    if the entity is a corporation, all of the issued and outstanding shares of the capital stock of the corporation;

  2. 2007-06-22 to 2013-12-12 View Source

    if the entity is a corporation, all of the issued and outstanding shares of the capital stock of the corporation;