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Versions of s. 212.3(4), definition “cross border class”, para (a)

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
    thea parent, or a non-resident corporationperson that does not deal at arm’s length with thea parent, owns at least one share of the class; and
    Full text

    a parent, or a non-resident person that does not deal at arm’s length with a parent, owns at least one share of the class; and

  2. 2017-12-14 to 2021-06-29 View Source
    the parent, or a non-resident corporation that does not deal at arm’s length with the parent, owns at least one share of the class; and
    Full text

    the parent, or a non-resident corporation that does not deal at arm’s length with the parent, owns at least one share of the class; and

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

    the parent, or a non-resident corporation that does not deal at arm’s length with the parent, owns at least one share of the class; and