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Versions of s. 142.2(4)

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. 2013-12-12 to present available View Source
    For the purposes of this subsection and subsections (2) and (3), in determining if, at a particular time, a person or partnership is related to another person or partnership, the rules in section 251 are to be applied as if,
    Full text

    For the purposes of this subsection and subsections (2) and (3), in determining if, at a particular time, a person or partnership is related to another person or partnership, the rules in section 251 are to be applied as if,

  2. 2009-03-12 to 2013-12-12 View Source
    For the purposes of this subsection and subsections 142.2(2)(2) and (3), in determining if, at a particular time, a person or partnership shallis berelated deemedto another person or partnership, the rules in section 251 are to be relatedapplied to a person or partnership where they would be relatedas if, for the purpose of section 251,
    Full text

    For the purposes of this subsection and subsections (2) and (3), in determining if, at a particular time, a person or partnership is related to another person or partnership, the rules in section 251 are to be applied as if,

  3. 2004-08-31 to 2009-03-12 View Source

    For the purposes of this subsection and subsections 142.2(2) and (3), a person or partnership shall be deemed to be related to a person or partnership where they would be related if, for the purpose of section 251,