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Versions of s. 183.3(1), definition “reorganization transaction”, para (a)(ii)

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
    another entity that is related to the covered entity immediately before the exchange and is a covered entity immediatelyfor afterits taxation year that includes the exchange, or
    Full text

    another entity that is related to the covered entity immediately before the exchange and is a covered entity for its taxation year that includes the exchange, or

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

    another entity that is related to the covered entity immediately before the exchange and is a covered entity immediately after the exchange, or