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

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.

2021-06-29 to present available View Source

~~where~~the nonon-resident person is a member of the particular group ~~has~~solely because it controls, or is a ~~direct~~member ~~equity~~of ~~percentage~~a ingroup that controls, another member of the ~~corporation~~particular ~~that is greater than that of every other member, the member determined by the corporation or, if the corporation does not make a determination, by the Minister.~~group.

Full text

the non-resident person is a member of the particular group solely because it controls, or is a member of a group that controls, another member of the particular group.
2017-12-14 to 2021-06-29 View Source

where no member of the group has a direct equity percentage in the corporation that is greater than that of every other member, the member determined by the corporation or, if the corporation does not make a determination, by the Minister.

Full text

where no member of the group has a direct equity percentage in the corporation that is greater than that of every other member, the member determined by the corporation or, if the corporation does not make a determination, by the Minister.
2014-12-16 to 2017-12-14 View Source

~~not~~where ~~controlled~~no member of the group has a direct equity percentage in the corporation that is greater than that of every other member, the member determined by ~~any~~the ~~non-resident~~corporation ~~person.~~or, if the corporation does not make a determination, by the Minister.

Full text

where no member of the group has a direct equity percentage in the corporation that is greater than that of every other member, the member determined by the corporation or, if the corporation does not make a determination, by the Minister.
2012-12-14 to 2014-12-16 View Source

not controlled by any non-resident person.