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← Historical versions

Versions of s. 212.3(6)(a)(i)

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
    acquires shares of the particular class (or shares that are substituted for those shares) as part of a transaction or event or series of transactions or events that includes the investment, or
    Full text

    acquires shares of the particular class (or shares that are substituted for those shares) as part of a transaction or event or series of transactions or events that includes the investment, or

  2. 2014-12-16 to 2017-12-14 View Source
    each class ofacquires shares of the capitalparticular stockclass of(or theshares CRICthat orare substituted for those shares) as part of a qualifyingtransaction substituteor corporation,event inor respectseries of whichtransactions anor amountevents hasthat been agreed on inincludes the election, is a class of which the parent,investment, or another non-resident corporation with which the parent does not, at the investment time, deal at arm’s length, owns shares, and
    Full text

    acquires shares of the particular class (or shares that are substituted for those shares) as part of a transaction or event or series of transactions or events that includes the investment, or

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

    each class of shares of the capital stock of the CRIC or of a qualifying substitute corporation, in respect of which an amount has been agreed on in the election, is a class of which the parent, or another non-resident corporation with which the parent does not, at the investment time, deal at arm’s length, owns shares, and