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Versions of s. 212.3(24)(b)

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. 2017-12-14 to present available View Source
    the particular corporation was, at the particular time, a controlled foreign affiliate of the CRIC for the purposes of section 17; and
    Full text

    the particular corporation was, at the particular time, a controlled foreign affiliate of the CRIC for the purposes of section 17; and

  2. 2014-12-16 to 2017-12-14 View Source
    the particular corporation is, throughout the period that beginswas, at the investmentparticular timetime, anda duringcontrolled whichforeign the series of transactions or events that includes the makingaffiliate of the loanCRIC occurs, a corporation in which an investment made byfor the CRIC would not be subject to subsection (2) becausepurposes of subsectionsection (16);17; and
    Full text

    the particular corporation was, at the particular time, a controlled foreign affiliate of the CRIC for the purposes of section 17; and

  3. 2012-12-14 to 2014-12-16 View Source

    the particular corporation is, throughout the period that begins at the investment time and during which the series of transactions or events that includes the making of the loan occurs, a corporation in which an investment made by the CRIC would not be subject to subsection (2) because of subsection (16); and