Hyperlawhypertext legal database Income Tax Act

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Versions of s. 251.2(1), definition “subsidiary”, para (b)

I-3.3 — Income Tax Act · 2 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
    the total of the following amounts is at that time equal to more than 50% of the equity value of the subject entity:
    Full text

    the total of the following amounts is at that time equal to more than 50% of the equity value of the subject entity:

  2. 2013-12-12 to 2016-12-15 View Source

    the total of the following amounts is at that time equal to more than 50% of the equity value of the subject entity: