← Historical versions

Versions of s. 142.7(6)(a)

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
    for the purposes of subsections 112(5) to (5.21) and (5.4), the definition mark-to-market property in subsection 142.2(1) and subsection 142.5(9), the entrant bank is deemed, in respect of the property, to be the same corporation as and a continuation of, the Canadian affiliate; and
    Full text

    for the purposes of subsections 112(5) to (5.21) and (5.4), the definition mark-to-market property in subsection 142.2(1) and subsection 142.5(9), the entrant bank is deemed, in respect of the property, to be the same corporation as and a continuation of, the Canadian affiliate; and

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

    for the purposes of subsections 112(5) to (5.21) and (5.4), the definition mark-to-market property in subsection 142.2(1) and subsection 142.5(9), the entrant bank is deemed, in respect of the property, to be the same corporation as and a continuation of, the Canadian affiliate; and