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Versions of s. 212.3(4), definition “qualifying substitute corporation”, para (b)

I-3.3 — Income Tax Act · 2 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
    that has, at that time, an equity percentage (as defined in subsection 95(4)) in the CRIC; and
    Full text

    that has, at that time, an equity percentage (as defined in subsection 95(4)) in the CRIC; and

  2. 2014-12-16 to 2017-12-14 View Source

    that has, at that time, an equity percentage (as defined in subsection 95(4)) in the CRIC; and