Hyperlawhypertext legal database Income Tax Act

← Historical versions

Versions of s. 207.01(4)(a)

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. 2017-12-14 to present available View Source
    in the case of a corporation, the individual would, at that time, be a specified shareholder of the corporation if the references in the portion of the definition specified shareholder in subsection 248(1) before paragraph (a) to “in a taxation year” and “at any time in the year” were read as “at any time” and “at that time”, respectively;
    Full text

    in the case of a corporation, the individual would, at that time, be a specified shareholder of the corporation if the references in the portion of the definition specified shareholder in subsection 248(1) before paragraph (a) to “in a taxation year” and “at any time in the year” were read as “at any time” and “at that time”, respectively;

  2. 2013-12-12 to 2017-12-14 View Source
    in the case of a corporation, the individual iswould, at that time, be a specified shareholder of the corporation atif the references in the portion of the definition specified shareholder in subsection 248(1) before paragraph (a) to “in a taxation year” and “at any time in the year” were read as “at any time” and “at that time;time”, respectively;
    Full text

    in the case of a corporation, the individual would, at that time, be a specified shareholder of the corporation if the references in the portion of the definition specified shareholder in subsection 248(1) before paragraph (a) to “in a taxation year” and “at any time in the year” were read as “at any time” and “at that time”, respectively;

  3. 2009-01-01 to 2013-12-12 View Source

    in the case of a corporation, the individual is a specified shareholder of the corporation at that time;