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Versions of s. 149(1.3)

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. 2019-01-01 to present available View Source
    Paragraphs (1)(d) to (d.6) do not apply in respect of a person’s taxable income for a period in a taxation year if at any time during the period
    Full text

    Paragraphs (1)(d) to (d.6) do not apply in respect of a person’s taxable income for a period in a taxation year if at any time during the period

  2. 2013-06-26 to 2019-01-01 View Source
    ForParagraphs the(1)(d) purposesto of(d.6) paragraphdo 149(1)(d.5)not andapply subsectionin 149(1.2), 90 % of the capitalrespect of a corporationperson’s thattaxable hasincome issuedfor sharea capitalperiod isin owneda bytaxation oneyear orif moreat municipalitiesany onlytime whenduring the municipalities own shares of the capital stock of the corporation that give the municipalities 90% or more of the votes that could be cast under all circumstances at an annual meeting of shareholders of the corporation.period
    Full text

    Paragraphs (1)(d) to (d.6) do not apply in respect of a person’s taxable income for a period in a taxation year if at any time during the period

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

    For the purposes of paragraph 149(1)(d.5) and subsection 149(1.2), 90 % of the capital of a corporation that has issued share capital is owned by one or more municipalities only when the municipalities own shares of the capital stock of the corporation that give the municipalities 90% or more of the votes that could be cast under all circumstances at an annual meeting of shareholders of the corporation.