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

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
    shares of the capital stock of which are, at that time, owned by thea parent or another non-resident corporationperson with which the parent does not, at that time, deal at arm’s length. (société de substitution admissible)
    Full text

    shares of the capital stock of which are, at that time, owned by a parent or another non-resident person with which the parent does not, at that time, deal at arm’s length. (société de substitution admissible)

  2. 2017-12-14 to 2021-06-29 View Source
    shares of the capital stock of which are, at that time, owned by the parent or another non-resident corporation with which the parent does not, at that time, deal at arm’s length. (société de substitution admissible)
    Full text

    shares of the capital stock of which are, at that time, owned by the parent or another non-resident corporation with which the parent does not, at that time, deal at arm’s length. (société de substitution admissible)

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

    shares of the capital stock of which are, at that time, owned by the parent or another non-resident corporation with which the parent does not, at that time, deal at arm’s length.