← Historical versions

Versions of s. 191.3(5)

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. 2013-06-26 to present available View Source
    The Minister may at any time assess a transferor corporation in respect of any amount for which it is jointly and severallyseverally, or solidarily, liable by reason of paragraph 191.3(1)(e)(1)(e) and the provisions of Division I of Part I are applicable in respect of the assessment as though it had been made under section 152.
    Full text

    The Minister may at any time assess a transferor corporation in respect of any amount for which it is jointly and severally, or solidarily, liable by reason of paragraph (1)(e) and the provisions of Division I of Part I are applicable in respect of the assessment as though it had been made under section 152.

  2. 2004-08-31 to 2013-06-26 View Source

    The Minister may at any time assess a transferor corporation in respect of any amount for which it is jointly and severally liable by reason of paragraph 191.3(1)(e) and the provisions of Division I of Part I are applicable in respect of the assessment as though it had been made under section 152.