Versions of s. 212.3(18)(c)(i)(A)(I)

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.

2021-06-29 to present available View Source

if there is only one parent in respect of the CRIC, either the CRIC or a corporation resident in Canada that, immediately before the investment time, is related to the parent, and at no time that is in the period during which the series of transactions or events that includes the making of the investment occurs 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 person 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, and

Full text

if there is only one parent in respect of the CRIC, either the CRIC or a corporation resident in Canada that, immediately before the investment time, is related to the parent, and at no time that is in the period during which the series of transactions or events that includes the making of the investment occurs 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 person 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, and
2017-12-14 to 2021-06-29 View Source

either the CRIC or a corporation resident in Canada that, immediately before the investment time, is related to the parent, and

Full text

either the CRIC or a corporation resident in Canada that, immediately before the investment time, is related to the parent, and
2014-12-16 to 2017-12-14 View Source

either the CRIC or a corporation resident in Canada that, immediately before the investment time, is related to the parent, and