Hyperlawhypertext legal database Income Tax Act

← Historical versions

Versions of s. 138(11.5)(k)

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. 2017-12-14 to present available View Source
    for the purposes of this section, sections 12, 12.4, 20, 138.1, 140 and 142, paragraphs 142.4(4)(c) and (d), section 148 and Part XII.3, the transferee is, in its taxation years following its taxation year referred to in paragraph (h), deemed to be the same person as, and a continuation of, the transferor in respect of the business referred to in paragraph (a), the transferred property referred to in paragraph (b) and the obligations referred to in paragraph (c),
    Full text

    for the purposes of this section, sections 12, 12.4, 20, 138.1, 140 and 142, paragraphs 142.4(4)(c) and (d), section 148 and Part XII.3, the transferee is, in its taxation years following its taxation year referred to in paragraph (h), deemed to be the same person as, and a continuation of, the transferor in respect of the business referred to in paragraph (a), the transferred property referred to in paragraph (b) and the obligations referred to in paragraph (c),

  2. 2013-06-26 to 2017-12-14 View Source
    for the purposes of this section, sections 12, 12.3, 12.4, 20, 138.1, 140 and 142, subsections 142.5(5) and 142.5(7), paragraphs 142.4(4)(c) and 142.4(4)(d),(d), section 148 and Part XII.3, the transferee shall,is, in its taxation years following its taxation year referred to in paragraph 138(11.5)(h), be(h), deemed to be the same person as, and a continuation of, the transferor in respect of the business referred to in paragraph 138(11.5)(a),(a), the transferred property referred to in paragraph 138(11.5)(b)(b) and the obligations referred to in paragraph 138(11.5)(c),(c),
    Full text

    for the purposes of this section, sections 12, 12.4, 20, 138.1, 140 and 142, paragraphs 142.4(4)(c) and (d), section 148 and Part XII.3, the transferee is, in its taxation years following its taxation year referred to in paragraph (h), deemed to be the same person as, and a continuation of, the transferor in respect of the business referred to in paragraph (a), the transferred property referred to in paragraph (b) and the obligations referred to in paragraph (c),

  3. 2004-08-31 to 2013-06-26 View Source

    for the purposes of this section, sections 12, 12.3, 12.4, 20, 138.1, 140 and 142, subsections 142.5(5) and 142.5(7), paragraphs 142.4(4)(c) and 142.4(4)(d), section 148 and Part XII.3, the transferee shall, in its taxation years following its taxation year referred to in paragraph 138(11.5)(h), be deemed to be the same person as, and a continuation of, the transferor in respect of the business referred to in paragraph 138(11.5)(a), the transferred property referred to in paragraph 138(11.5)(b) and the obligations referred to in paragraph 138(11.5)(c),