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Versions of s. 261(11)

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
    Notwithstanding subsections (5) and (7), for the purposes of applying this Act in respect of a functional currency year (referred to in this subsection as the “particular taxation year”) of a taxpayer,
    Full text

    Notwithstanding subsections (5) and (7), for the purposes of applying this Act in respect of a functional currency year (referred to in this subsection as the “particular taxation year”) of a taxpayer,

  2. 2009-03-12 to 2017-12-14 View Source
    SubsectionNotwithstanding (12)subsections applies(5) toand (7), for the purposes of applying this Act in respect of a corporationfunctional (referredcurrency to in this subsection and subsection (12) as the “subsidiary”) that has been wound up into another corporationyear (referred to in this subsection as the “parent”)“particular iftaxation year”) of a taxpayer,
    Full text

    Notwithstanding subsections (5) and (7), for the purposes of applying this Act in respect of a functional currency year (referred to in this subsection as the “particular taxation year”) of a taxpayer,

  3. 2007-12-14 to 2009-03-12 View Source

    Subsection (12) applies to a corporation (referred to in this subsection and subsection (12) as the “subsidiary”) that has been wound up into another corporation (referred to in this subsection as the “parent”) if