Hyperlawhypertext legal database Income Tax Act

← Historical versions

Versions of s. 249(4)

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. 2016-12-15 to present available View Source
    If at any time a taxpayer is subject to a loss restriction event (other than a foreign affiliate, of a taxpayer resident in Canada, that did not carry on a business in Canada at any time in its last taxation year that began before that time), then for the purposes of this Act,
    Full text

    If at any time a taxpayer is subject to a loss restriction event (other than a foreign affiliate, of a taxpayer resident in Canada, that did not carry on a business in Canada at any time in its last taxation year that began before that time), then for the purposes of this Act,

  2. 2013-12-12 to 2016-12-15 View Source
    WhereIf at any time controla oftaxpayer is subject to a corporationloss restriction event (other than a corporation that is a foreign affiliateaffiliate, of a taxpayer resident in Canada andCanada, that did not carry on a business in Canada at any time in its last taxation year beginningthat began before that time)time), is acquired by a person or group of persons,then for the purposes of this Act,
    Full text

    If at any time a taxpayer is subject to a loss restriction event (other than a foreign affiliate, of a taxpayer resident in Canada, that did not carry on a business in Canada at any time in its last taxation year that began before that time), then for the purposes of this Act,

  3. 2004-08-31 to 2013-12-12 View Source

    Where at any time control of a corporation (other than a corporation that is a foreign affiliate of a taxpayer resident in Canada and that did not carry on a business in Canada at any time in its last taxation year beginning before that time) is acquired by a person or group of persons, for the purposes of this Act,