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Versions of s. 212.3(4), definition “cross border class”, para (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. 2021-06-29 to present available View Source
    no more than 30% of the issued and outstanding shares of the class are owned by one or more persons resident in Canada that do not deal at arm’s length with thea parent. (catégorie transfrontalière)
    Full text

    no more than 30% of the issued and outstanding shares of the class are owned by one or more persons resident in Canada that do not deal at arm’s length with a parent. (catégorie transfrontalière)

  2. 2017-12-14 to 2021-06-29 View Source
    no more than 30% of the issued and outstanding shares of the class are owned by one or more persons resident in Canada that do not deal at arm’s length with the parent. (catégorie transfrontalière)
    Full text

    no more than 30% of the issued and outstanding shares of the class are owned by one or more persons resident in Canada that do not deal at arm’s length with the parent. (catégorie transfrontalière)

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

    no more than 30% of the issued and outstanding shares of the class are owned by one or more persons resident in Canada that do not deal at arm’s length with the parent.