Hyperlawhypertext legal database Income Tax Act

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Versions of s. 139.1(1), definition “taxable conversion benefit”, para (b)

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.

  1. 2017-01-01 to present available View Source
    a share of a class of the capital stock of a corporation that is or becomes a holding corporation in connection with the demutualization; or
    Full text

    a share of a class of the capital stock of a corporation that is or becomes a holding corporation in connection with the demutualization; or

  2. 2004-08-31 to 2017-01-01 View Source

    a share of a class of the capital stock of a corporation that is or becomes a holding corporation in connection with the demutualization; or