Hyperlawhypertext legal database Income Tax Act

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Versions of s. 212.3(15)(b)(i)

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
    the non-resident person would, absent the application of this paragraph, be a member of the groupparticular thatgroup, has the greatest direct equity percentage (within the meaning assigned by subsection 95(4)) in the corporation at that time, orand
    Full text

    the non-resident person would, absent the application of this paragraph, be a member of the particular group, and

  2. 2017-12-14 to 2021-06-29 View Source
    the member of the group that has the greatest direct equity percentage (within the meaning assigned by subsection 95(4)) in the corporation at that time, or
    Full text

    the member of the group that has the greatest direct equity percentage (within the meaning assigned by subsection 95(4)) in the corporation at that time, or

  3. 2014-12-16 to 2017-12-14 View Source
    residentthe member of the group that has the greatest direct equity percentage (within the meaning assigned by subsection 95(4)) in Canada,the andcorporation at that time, or
    Full text

    the member of the group that has the greatest direct equity percentage (within the meaning assigned by subsection 95(4)) in the corporation at that time, or

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

    resident in Canada, and