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

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.

2017-12-14 to present available View Source

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

Full text

owns shares of the particular class (or shares that are substituted for those shares) and, as part of a transaction or event or series of transactions or events that includes the investment,
2014-12-16 to 2017-12-14 View Source

~~the~~owns ~~election results in the greatest possible amount that is the total of all amounts each of which would, if subparagraph (7)(b)(i) applied in respect~~shares of the ~~investment,~~particular beclass a(or ~~reduction~~shares ofthat ~~paid-up~~are ~~capital~~substituted infor ~~respect~~those shares) and, as part of a ~~share~~transaction or event or series of ~~the~~transactions ~~capital~~or ~~stock~~events ofthat includes the ~~CRIC, or a qualifying substitute corporation, that is owned by the parent or another non-resident corporation with which the parent does not, at the investment time, deal at arm’s length; or~~investment,

Full text

owns shares of the particular class (or shares that are substituted for those shares) and, as part of a transaction or event or series of transactions or events that includes the investment,
2012-12-14 to 2014-12-16 View Source

the election results in the greatest possible amount that is the total of all amounts each of which would, if subparagraph (7)(b)(i) applied in respect of the investment, be a reduction of paid-up capital in respect of a share of the capital stock of the CRIC, or a qualifying substitute corporation, that is owned by the parent or another non-resident corporation with which the parent does not, at the investment time, deal at arm’s length; or