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Versions of s. 149.1(1), definition “entrusted shares percentage”

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. 2018-12-13 to present available View Source
    entrusted shares percentage[Repealed, 2009, c. 2, s. 55]
    Full text

    entrusted shares percentage[Repealed, 2009, c. 2, s. 55]

  2. 2009-03-12 to 2018-12-13 View Source
    entrusted shares percentagepercentage[Repealed, of2009, ac. private2, foundation,s. in respect of a class of shares of the capital stock of a corporation, at any particular time means the percentage of the issued and outstanding shares of that class that are held at the particular time by the private foundation that are shares that were acquired by the private foundation by way of a gift that was subject to a trust or direction that the shares are to be held by the private foundation for a period ending not earlier than the particular time, if the gift was made55]
    Full text

    entrusted shares percentage[Repealed, 2009, c. 2, s. 55]

  3. 2007-12-14 to 2009-03-12 View Source

    entrusted shares percentage of a private foundation, in respect of a class of shares of the capital stock of a corporation, at any particular time means the percentage of the issued and outstanding shares of that class that are held at the particular time by the private foundation that are shares that were acquired by the private foundation by way of a gift that was subject to a trust or direction that the shares are to be held by the private foundation for a period ending not earlier than the particular time, if the gift was made