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Versions of s. 212.3(24)(c)

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

    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 activities of, or the making of the loan or acquisition of property by, the subject corporation occurs, a corporation in which an investment made by the CRIC would not be subject to subsection (2) because of subsection (16).

  2. 2014-12-16 to 2017-12-14 View Source
    the particular corporation uses,is, throughout the period that begins at the investment time and during which the loanseries isof outstanding,transactions or events that includes the proceedsactivities of, or the making of the loan inor anacquisition activeof businessproperty (as defined in subsection 95(1)) carried on by it inby, the countrysubject corporation occurs, a corporation in which itan isinvestment resident.made by the CRIC would not be subject to subsection (2) because of subsection (16).
    Full text

    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 activities of, or the making of the loan or acquisition of property by, the subject corporation occurs, a corporation in which an investment made by the CRIC would not be subject to subsection (2) because of subsection (16).

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

    the particular corporation uses, throughout the period during which the loan is outstanding, the proceeds of the loan in an active business (as defined in subsection 95(1)) carried on by it in the country in which it is resident.