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Versions of s. 212.3(4), definition “qualifying substitute corporation”, 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
    that is, at that time, controlled by the parent or by a non-resident corporation that does not deal at arm’s length with the parent;
    Full text

    that is, at that time, controlled by

  2. 2017-12-14 to 2021-06-29 View Source
    that is, at that time, controlled by the parent or by a non-resident corporation that does not deal at arm’s length with the parent;
    Full text

    that is, at that time, controlled by the parent or by a non-resident corporation that does not deal at arm’s length with the parent;

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

    that is, at that time, controlled by the parent or by a non-resident corporation that does not deal at arm’s length with the parent;