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Versions of s. 212.3(6)

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. 2017-12-14 to present available View Source
    A particular class of shares of the capital stock of a CRIC or a qualifying substitute corporation that, in the absence of this subsection, would be a cross-border class in respect of an investment is deemed not to be a cross-border class in respect of the investment if
    Full text

    A particular class of shares of the capital stock of a CRIC or a qualifying substitute corporation that, in the absence of this subsection, would be a cross-border class in respect of an investment is deemed not to be a cross-border class in respect of the investment if

  2. 2014-12-16 to 2017-12-14 View Source
    SubsectionA (7)particular appliesclass ifof paragraphshares (2)(a)of the capital stock of a CRIC or (3)(b)a appliesqualifying tosubstitute corporation that, in the absence of this subsection, would be a cross-border class in respect of an investment inis deemed not to be a subjectcross-border corporationclass madein byrespect aof CRICthe andinvestment if
    Full text

    A particular class of shares of the capital stock of a CRIC or a qualifying substitute corporation that, in the absence of this subsection, would be a cross-border class in respect of an investment is deemed not to be a cross-border class in respect of the investment if

  3. 2012-12-14 to 2014-12-16 View Source

    Subsection (7) applies if paragraph (2)(a) or (3)(b) applies to an investment in a subject corporation made by a CRIC and