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Versions of s. 149(10)

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
    If at any time (in this subsection referred to as “thatthat time”),time), a person — that is a corporation or, if that time is after September 12, 2013, a trust — becomes or ceases to be exempt from tax under this Part on its taxable income otherwise than by reason of paragraph (1)(t),income, the following rules apply:
    Full text

    If at any time (in this subsection referred to as that time), a person — that is a corporation or, if that time is after September 12, 2013, a trust — becomes or ceases to be exempt from tax under this Part on its taxable income, the following rules apply:

  2. 2013-12-12 to 2019-01-01 View Source
    Where,If at any time (in this subsection referred to as “that time”), a person — that is a corporation or, if that time is after September 12, 2013, a trust — becomes or ceases to be exempt from tax under this Part on its taxable income otherwise than by reason of paragraph 149(1)(t),(1)(t), the following rules apply:
    Full text

    If at any time (in this subsection referred to as “that time”), a person — that is a corporation or, if that time is after September 12, 2013, a trust — becomes or ceases to be exempt from tax under this Part on its taxable income otherwise than by reason of paragraph (1)(t), the following rules apply:

  3. 2004-08-31 to 2013-12-12 View Source

    Where, at any time (in this subsection referred to as “that time”), a corporation becomes or ceases to be exempt from tax under this Part on its taxable income otherwise than by reason of paragraph 149(1)(t), the following rules apply: