Hyperlawhypertext legal database Income Tax Act

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Versions of s. 15(1.5)(b)

I-3.3 — Income Tax Act · 1 version · 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

    any gain or loss of the original corporation from a distribution of the new shares as a consequence of the division is deemed to be nil; and