Hyperlawhypertext legal database Income Tax Act

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Versions of s. 256(7)(e)(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
    any of clauses (i)(A) to (C) do not apply and the acquisition occurs as part of a plan of arrangement that, on completion, results in
    Full text

    any of clauses (i)(A) to (C) do not apply and the acquisition occurs as part of a plan of arrangement that, on completion, results in

  2. 2013-06-26 to 2017-12-14 View Source
    the fair market valueany of clauses (i)(A) to (C) do not apply and the sharesacquisition occurs as part of thea capital stockplan of thearrangement particularthat, corporationon iscompletion, notresults less than 95% of the fair market value of all the assets of the acquiring corporation,in
    Full text

    any of clauses (i)(A) to (C) do not apply and the acquisition occurs as part of a plan of arrangement that, on completion, results in

  3. 2004-08-31 to 2013-06-26 View Source

    the fair market value of the shares of the capital stock of the particular corporation is not less than 95% of the fair market value of all the assets of the acquiring corporation,