Hyperlawhypertext legal database Income Tax Act

← Historical versions

Versions of s. 15(1)(a)

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
    where the corporation is resident in Canada at the time,
    Full text

    where the corporation is resident in Canada at the time,

  2. 2013-06-26 to 2018-12-13 View Source
    the reduction of the paid-up capital, the redemption, cancellation or acquisition bywhere the corporation ofis sharesresident ofin itsCanada capital stock or onat the winding-up, discontinuance or reorganization of its business, or otherwise by way of a transaction to which section 88 applies,time,
    Full text

    where the corporation is resident in Canada at the time,

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

    the reduction of the paid-up capital, the redemption, cancellation or acquisition by the corporation of shares of its capital stock or on the winding-up, discontinuance or reorganization of its business, or otherwise by way of a transaction to which section 88 applies,