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Versions of s. 139.1(4)(c)

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
    no election may be made under subsection 85(1) or (2) in respect of ownership rights in the particular corporation;
    Full text

    no election may be made under subsection 85(1) or (2) in respect of ownership rights in the particular corporation;

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

    no election may be made under subsection 85(1) or (2) in respect of ownership rights in the particular corporation;