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Versions of s. 127(9), definition “ultimate parent entity”

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. 2026-03-26 to present available View Source

    ultimate parent entity, in respect of a group of entities, means the member of the group that would be the ultimate parent entity, as defined in subsection 233.8(1), of the group if the group were a multinational enterprise group as defined in subsection 233.8(1). (entité mère ultime)