Hyperlawhypertext legal database Income Tax Act

← Historical versions

Versions of s. 188.1(3.2)(c)

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. 2011-12-15 to present available View Source
    each of those shares is deemed to have a fair market value, at the particular time, equal to the fair market value, at the particular time, of a share of the class issued by the corporation, determined without reference to this subsection.
    Full text

    each of those shares is deemed to have a fair market value, at the particular time, equal to the fair market value, at the particular time, of a share of the class issued by the corporation, determined without reference to this subsection.

  2. 2009-03-12 to 2011-12-15 View Source
    each suchof sharethose shares is deemed to have a fair market value, at anythe particular time, equal to the fair market value, at the particular time, of a share of the class issued by the corporation.corporation, determined without reference to this subsection.
    Full text

    each of those shares is deemed to have a fair market value, at the particular time, equal to the fair market value, at the particular time, of a share of the class issued by the corporation, determined without reference to this subsection.

  3. 2007-12-14 to 2009-03-12 View Source

    each such share is deemed to have a fair market value, at any particular time, equal to the fair market value, at the particular time, of a share of the class issued by the corporation.