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Versions of s. 212.3(15)(b)

I-3.3 — Income Tax Act · 4 versions · View current text

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

  1. 2021-06-29 to present available View Source
    if at any time a corporationnon-resident wouldperson not,is indeemed thenot absence of this subsection,to be controlled by any non-resident corporation, and a related group (determined without reference to paragraph 251(5)(b)), each member of whicha isparticular agroup of non-resident corporation,persons isnot indealing awith positioneach toother controlat arm’s length that controls the corporation, thespecific corporation is deemed to be controlled at that time byif
    Full text

    a non-resident person is deemed not to be a member of a particular group of non-resident persons not dealing with each other at arm’s length that controls the specific corporation if

  2. 2017-12-14 to 2021-06-29 View Source
    if at any time a corporation would not, in the absence of this subsection, be controlled by any non-resident corporation, and a related group (determined without reference to paragraph 251(5)(b)), each member of which is a non-resident corporation, is in a position to control the corporation, the corporation is deemed to be controlled at that time by
    Full text

    if at any time a corporation would not, in the absence of this subsection, be controlled by any non-resident corporation, and a related group (determined without reference to paragraph 251(5)(b)), each member of which is a non-resident corporation, is in a position to control the corporation, the corporation is deemed to be controlled at that time by

  3. 2014-12-16 to 2017-12-14 View Source
    byif at any time a particularcorporation would not, in the absence of this subsection, be controlled by any non-resident corporation, and a related group (determined without reference to paragraph 251(5)(b)), each member of which is a non-resident corporation, is in a position to control the corporation, the corporation is deemed not to be controlled at that time by the particular corporation if the particular corporation is controlled at that time by another corporation that is at that time
    Full text

    if at any time a corporation would not, in the absence of this subsection, be controlled by any non-resident corporation, and a related group (determined without reference to paragraph 251(5)(b)), each member of which is a non-resident corporation, is in a position to control the corporation, the corporation is deemed to be controlled at that time by

  4. 2012-12-14 to 2014-12-16 View Source

    by a particular non-resident corporation is deemed not to be controlled at that time by the particular corporation if the particular corporation is controlled at that time by another corporation that is at that time