Hyperlawhypertext legal database Income Tax Act

← Historical versions

Versions of s. 127(9.1)

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. 2018-06-21 to present available View Source
    If a taxpayer is subject to a loss restriction event at any time (in this subsection referred to as “that time”) before the end of a taxation year of the taxpayer, the amount determined for the purposes of paragraph (j) of the definition investment tax credit in subsection (9) with respect to the taxpayer is the amount, if any, by which
    Full text

    If a taxpayer is subject to a loss restriction event at any time (in this subsection referred to as “that time”) before the end of a taxation year of the taxpayer, the amount determined for the purposes of paragraph (j) of the definition investment tax credit in subsection (9) with respect to the taxpayer is the amount, if any, by which

  2. 2013-12-12 to 2018-06-21 View Source
    WhereIf a taxpayer is asubject corporation the control of which has been acquired byto a personloss orrestriction group of persons (each of whom is in this subsection referred to as the “purchaser”)event at any time (in this subsection referred to as “that time”) before the end of a taxation year of the corporation,taxpayer, the amount determined for the purposes of paragraph (j) of the definition investment tax credit in subsection 127(9)(9) with respect to the taxpayer is the amount, if any, by which
    Full text

    If a taxpayer is subject to a loss restriction event at any time (in this subsection referred to as “that time”) before the end of a taxation year of the taxpayer, the amount determined for the purposes of paragraph (j) of the definition investment tax credit in subsection (9) with respect to the taxpayer is the amount, if any, by which

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

    Where a taxpayer is a corporation the control of which has been acquired by a person or group of persons (each of whom is in this subsection referred to as the “purchaser”) at any time (in this subsection referred to as “that time”) before the end of a taxation year of the corporation, the amount determined for the purposes of paragraph (j) of the definition investment tax credit in subsection 127(9) is the amount, if any, by which