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Versions of s. 183.3(1), definition “reorganization transaction”, para (c)(i)

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. 2026-03-26 to present available View Source

    of the covered entity during which all or substantially all of the property owned by the covered entity is distributed to the equity holders of the covered entity, or