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Versions of s. 212(3)(b)

I-3.3 — Income Tax Act · 1 version

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

  1. 2004-08-31 to 2008-01-01 View Source

    the proceeds from the issue of the replacement obligation can reasonably be regarded as having been used by the issuing corporation or another corporation with which it does not deal at arm’s length in the financing of its active business carried on in Canada immediately before the time when the replacement obligation was issued, and