Versions of s. 138(11.5)(i)

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.

2017-12-14 to present available View Source

for the purpose of determining the amount of gross investment revenue required by subsection 138(9) to be included in computing the transferor’s income for the particular taxation year referred to in paragraph 138(11.5)(h) and its gains and losses from its designated insurance property for its subsequent taxation years, the transferor is deemed to have transferred the business referred to in paragraph 138(11.5)(a), the property referred to in paragraph 138(11.5)(b) and the obligations referred to in paragraph 138(11.5)(c) to the transferee on the last day of the particular year,

Full text

for the purpose of determining the amount of gross investment revenue required by subsection 138(9) to be included in computing the transferor’s income for the particular taxation year referred to in paragraph 138(11.5)(h) and its gains and losses from its designated insurance property for its subsequent taxation years, the transferor is deemed to have transferred the business referred to in paragraph 138(11.5)(a), the property referred to in paragraph 138(11.5)(b) and the obligations referred to in paragraph 138(11.5)(c) to the transferee on the last day of the particular year,
2004-08-31 to 2017-12-14 View Source

for the purpose of determining the amount of gross investment revenue required by subsection 138(9) to be included in computing the transferor’s income for the particular taxation year referred to in paragraph 138(11.5)(h) and its gains and losses from its designated insurance property for its subsequent taxation years, the transferor is deemed to have transferred the business referred to in paragraph 138(11.5)(a), the property referred to in paragraph 138(11.5)(b) and the obligations referred to in paragraph 138(11.5)(c) to the transferee on the last day of the particular year,