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Versions of s. 127.45(13)

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. 2024-06-20 to present available View Source

    Subsections (11) and (12) do not apply to a taxpayer that is a taxable Canadian corporation (in this subsection referred to as the “transferor”) that disposes of a property to another taxable Canadian corporation (in this subsection referred to as the “purchaser”) related to the transferor if the purchaser acquired the property in circumstances where the property would be clean technology property to the purchaser but for paragraph (b) of that definition.