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Versions of s. 149.1(1), definition “public foundation”, para (b)(ii)

I-3.3 — Income Tax Act · 4 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
    by a person, or by a group of persons that do not deal at arm’s length with each other, if the person or any member of the group does not deal at arm’s length with a person described in subparagraph (i); (fondation publique)
    Full text

    by a person, or by a group of persons that do not deal at arm’s length with each other, if the person or any member of the group does not deal at arm’s length with a person described in subparagraph (i); (fondation publique)

  2. 2016-06-22 to 2018-12-13 View Source
    by a person, or by a group of persons that do not deal at arm’s length with each other, if the person or any member of the group does not deal at arm’s length with a person described in subparagraph (i); (fondation publique)
    Full text

    by a person, or by a group of persons that do not deal at arm’s length with each other, if the person or any member of the group does not deal at arm’s length with a person described in subparagraph (i); (fondation publique)

  3. 2013-06-26 to 2016-06-22 View Source
    not more than 75% of the capital contributed or otherwise paid in to the foundation has been so contributed or otherwise paid in by onea personperson, or by a group of persons whothat do not deal at arm’s length with each otherother, if the person or any member of the group does not deal at arm’s length with a person described in subparagraph (i);
    Full text

    by a person, or by a group of persons that do not deal at arm’s length with each other, if the person or any member of the group does not deal at arm’s length with a person described in subparagraph (i);

  4. 2004-08-31 to 2013-06-26 View Source

    not more than 75% of the capital contributed or otherwise paid in to the foundation has been so contributed or otherwise paid in by one person or by a group of persons who do not deal with each other at arm’s length