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Versions of s. 212.3(18)(a)(ii)(B)(II)

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.

  1. 2021-06-29 to present available View Source
    if the condition in subclause (I)there is nota satisfiedgroup of parents in respect of a predecessor corporation, each shareholder of that predecessor immediately before the investment time isCRIC, either the CRIC or a corporation resident in Canada that is, immediately before the investment time, relatedcontrolled toby the parent,group of parents, and at noall timetimes that isare in the period during which the series of transactions or events that includes the making of the investment occurs and that isare before the investment time, dealingcontrolled at arm’s length (determined without reference to paragraph 251(5)(b)) withby the parentgroup orof a non-resident corporation that participates in the series and is, at any time that is in the period and that is before the investment time, related to the parent;parents;
    Full text

    if there is a group of parents in respect of the CRIC, either the CRIC or a corporation resident in Canada that is, immediately before the investment time, controlled by the group of parents, and at all times that are in the period during which the series of transactions or events that includes the making of the investment occurs and that are before the investment time, controlled by the group of parents;

  2. 2017-12-14 to 2021-06-29 View Source
    if the condition in subclause (I) is not satisfied in respect of a predecessor corporation, each shareholder of that predecessor immediately before the investment time is either the CRIC or a corporation resident in Canada that is, immediately before the investment time, related to the parent, and at no time that is in the period and that is before the investment time, dealing at arm’s length (determined without reference to paragraph 251(5)(b)) with the parent or a non-resident corporation that participates in the series and is, at any time that is in the period and that is before the investment time, related to the parent;
    Full text

    if the condition in subclause (I) is not satisfied in respect of a predecessor corporation, each shareholder of that predecessor immediately before the investment time is either the CRIC or a corporation resident in Canada that is, immediately before the investment time, related to the parent, and at no time that is in the period and that is before the investment time, dealing at arm’s length (determined without reference to paragraph 251(5)(b)) with the parent or a non-resident corporation that participates in the series and is, at any time that is in the period and that is before the investment time, related to the parent;

  3. 2014-12-16 to 2017-12-14 View Source

    if the condition in subclause (I) is not satisfied in respect of a predecessor corporation, each shareholder of that predecessor immediately before the investment time is either the CRIC or a corporation resident in Canada that is, immediately before the investment time, related to the parent, and at no time that is in the period and that is before the investment time, dealing at arm’s length (determined without reference to paragraph 251(5)(b)) with the parent or a non-resident corporation that participates in the series and is, at any time that is in the period and that is before the investment time, related to the parent;