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Versions of s. 251.2(3)(c)(i)

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 only consideration for the transfer is equity (determined without reference to paragraph (d) of the definition equity in subsection 122.1(1)) of the acquirer,
    Full text

    the only consideration for the transfer is equity (determined without reference to paragraph (d) of the definition equity in subsection 122.1(1)) of the acquirer,

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

    the only consideration for the transfer is equity (determined without reference to paragraph (d) of the definition equity in subsection 122.1(1)) of the acquirer,