Versions of s. 212.1(3)(b)

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.

2018-12-13 to present available View Source

for the purposes of determining whether or not a ~~particular~~ non-resident person ~~or designated partnership (in this paragraph referred to as the taxpayer)~~ referred to in paragraph (a) was a member of a group of less than 6six persons that controlled a corporation at any time, any shares of the capital stock of that corporation owned at that time by any of the following persons shall be deemed to be owned at that time by the non-resident person and not by the person who actually owned the shares at that time:

Full text

for the purposes of determining whether or not a non-resident person referred to in paragraph (a) was a member of a group of less than six persons that controlled a corporation at any time, any shares of the capital stock of that corporation owned at that time by any of the following persons shall be deemed to be owned at that time by the non-resident person and not by the person who actually owned the shares at that time:
2016-12-15 to 2018-12-13 View Source

for the purposes of determining whether or not a particular non-resident person or designated partnership (in this paragraph referred to as the ~~“taxpayer”)~~taxpayer) referred to in paragraph (a) was a member of a group of less than 6 persons that controlled a corporation at any time, any shares of the capital stock of that corporation owned at that time by

Full text

for the purposes of determining whether or not a particular non-resident person or designated partnership (in this paragraph referred to as the taxpayer) referred to in paragraph (a) was a member of a group of less than 6 persons that controlled a corporation at any time, any shares of the capital stock of that corporation owned at that time by
2004-08-31 to 2016-12-15 View Source

for the purposes of determining whether or not a particular non-resident person (in this paragraph referred to as the “taxpayer”) referred to in paragraph (a) was a member of a group of less than 6 persons that controlled a corporation at any time, any shares of the capital stock of that corporation owned at that time by