Hyperlawhypertext legal database Income Tax Act

← Historical versions

Versions of s. 13(21.2)(e)(iii)(D)

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. 2017-01-01 to present available View Source
    that is immediately before the transferor is subject to a loss restriction event, or
    Full text

    that is immediately before the transferor is subject to a loss restriction event, or

  2. 2013-12-12 to 2017-01-01 View Source
    that is immediately before control of the transferor is acquiredsubject byto a personloss restriction event, or group of persons, where the transferor is a corporation, or
    Full text

    that is immediately before the transferor is subject to a loss restriction event, or

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

    that is immediately before control of the transferor is acquired by a person or group of persons, where the transferor is a corporation, or