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Versions of s. 212(3)

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
    The following definitions apply for the purpose of paragraph (1)(b).
    Full text

    The following definitions apply for the purpose of paragraph (1)(b).

  2. 2008-01-01 to 2017-12-14 View Source
    ForThe following definitions apply for the purpose of subparagraphparagraph 212(1)(b)(vii), an obligation (in this subsection referred to as the “replacement obligation”) issued by a corporation resident in Canada wholly or in substantial part and either directly or indirectly in exchange or substitution for an obligation or a part of an obligation (in this subsection referred to as the “former obligation”) shall, where(1)(b).
    Full text

    The following definitions apply for the purpose of paragraph (1)(b).

  3. 2004-08-31 to 2008-01-01 View Source

    For the purpose of subparagraph 212(1)(b)(vii), an obligation (in this subsection referred to as the “replacement obligation”) issued by a corporation resident in Canada wholly or in substantial part and either directly or indirectly in exchange or substitution for an obligation or a part of an obligation (in this subsection referred to as the “former obligation”) shall, where