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Versions of s. 122.1(1), definition “excluded subsidiary entity”, para (b)(v)

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
    ana excludedperson subsidiaryor entitypartnership forthat does not have, in connection with the taxationholding year.of a security of the entity, property the value of which is determined, all or in part, by reference to a security that is listed or traded on a stock exchange or other public market, or
    Full text

    a person or partnership that does not have, in connection with the holding of a security of the entity, property the value of which is determined, all or in part, by reference to a security that is listed or traded on a stock exchange or other public market, or

  2. 2009-03-12 to 2013-12-12 View Source

    an excluded subsidiary entity for the taxation year.