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Versions of s. 212.3(7)(b)(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.

  1. 2017-12-14 to present available View Source
    in computing, at any time after the dividend time, the paid-up capital in respect of each cross-border class in respect of the investment, there is to be deducted an amount equal to the paid-up capital in respect of that class immediately after the dividend time, determined without reference to this paragraph;
    Full text

    in computing, at any time after the dividend time, the paid-up capital in respect of each cross-border class in respect of the investment, there is to be deducted an amount equal to the paid-up capital in respect of that class immediately after the dividend time, determined without reference to this paragraph;

  2. 2014-12-16 to 2017-12-14 View Source
    ifin clausecomputing, (a)(ii)(B)at orany (C)time applies,after the amountdividend determinedtime, underthe paragraphpaid-up (a)capital thatin canrespect reasonablyof each cross-border class in respect of the investment, there is to be considereddeducted toan relateamount equal to the class.paid-up capital in respect of that class immediately after the dividend time, determined without reference to this paragraph;
    Full text

    in computing, at any time after the dividend time, the paid-up capital in respect of each cross-border class in respect of the investment, there is to be deducted an amount equal to the paid-up capital in respect of that class immediately after the dividend time, determined without reference to this paragraph;

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

    if clause (a)(ii)(B) or (C) applies, the amount determined under paragraph (a) that can reasonably be considered to relate to the class.