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Versions of s. 149.1(1), definition “excess corporate holdings percentage”, para (b)

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. 2018-12-13 to present available View Source
    if the private foundation holds, at that time, an insignificant interest in respect of the class, 0%, and
    Full text

    if the private foundation holds, at that time, an insignificant interest in respect of the class, 0%, and

  2. 2007-12-14 to 2018-12-13 View Source

    if the private foundation holds, at that time, an insignificant interest in respect of the class, 0%, and