Hyperlawhypertext legal database Income Tax Act

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Versions of s. 18.2(1), definition “special purpose loss corporation”, 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. 2026-03-26 to present available View Source
    is formed or exists solely for the purpose of generating a loss of the particular corporation;corporation from the interest; and
    Full text

    is formed or exists solely for the purpose of generating a loss of the particular corporation from the interest; and

  2. 2024-06-20 to 2026-03-26 View Source

    is formed or exists solely for the purpose of generating a loss of the particular corporation; and