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Versions of s. 212.3(4), definition “dividend time”, 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
    if the CRIC is controlled by thea parent or group of parents at the investment time, the investment time; orand
    Full text

    if the CRIC is controlled by a parent or group of parents at the investment time, the investment time; and

  2. 2017-12-14 to 2021-06-29 View Source
    if the CRIC is controlled by the parent at the investment time, the investment time; or
    Full text

    if the CRIC is controlled by the parent at the investment time, the investment time; or

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

    if the CRIC is controlled by the parent at the investment time, the investment time; or