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← Historical versions

Versions of s. 212.1(6)(b)

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. 2026-03-26 to present available View Source
    for the purposes of subsections (1) and (1.1) and paragraph (c), if at any time a conduit (otherdisposes of shares — other than a non-resident trust) disposesdisposal of shares by a non-resident trust or by a trust resident in Canada that is, at that time, a graduated rate estate of an individual (if the trust acquired the shares on and as a consequence of the individual’s death and the individual was, immediately before their death, resident in Canada) — of the capital stock of a corporation resident in Canada to a purchaser, then
    Full text

    for the purposes of subsections (1) and (1.1) and paragraph (c), if at any time a conduit disposes of shares — other than a disposal of shares by a non-resident trust or by a trust resident in Canada that is, at that time, a graduated rate estate of an individual (if the trust acquired the shares on and as a consequence of the individual’s death and the individual was, immediately before their death, resident in Canada) — of the capital stock of a corporation resident in Canada to a purchaser, then

  2. 2018-12-13 to 2026-03-26 View Source

    for the purposes of subsections (1) and (1.1) and paragraph (c), if at any time a conduit (other than a non-resident trust) disposes of shares of the capital stock of a corporation resident in Canada to a purchaser, then