Versions of s. 191(3)(e)

Historical text comes from the Justice Laws point-in-time corpus and is unofficial — not the official version.

2013-06-26 to present available View Source

where at any time a shareholder holds a share of the capital stock of a corporation to which paragraph (g) of the definition taxable preferred share in subsection 248(1) or paragraph (e) of the definition taxable RFI share in that subsection applies to deem the share to be a taxable preferred share or a taxable RFI share, the shareholder shall be deemed not to have a substantial interest in the corporation at that time.

Full text

where at any time a shareholder holds a share of the capital stock of a corporation to which paragraph (g) of the definition taxable preferred share in subsection 248(1) or paragraph (e) of the definition taxable RFI share in that subsection applies to deem the share to be a taxable preferred share or a taxable RFI share, the shareholder shall be deemed not to have a substantial interest in the corporation at that time.
2004-08-31 to 2013-06-26 View Source

where at any time a shareholder holds a share of the capital stock of a corporation to which paragraph (g) of the definition taxable preferred share in subsection 248(1) or paragraph (e) of the definition taxable RFI share in that subsection applies to deem the share to be a taxable preferred share or a taxable RFI share, the shareholder shall be deemed not to have a substantial interest in the corporation at that time.