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Versions of s. 261(11)(a)

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
    for the purposes of determining the taxpayer’s payment obligations under paragraph 157(1)(a) or (1.1)(a),
    Full text

    for the purposes of determining the taxpayer’s payment obligations under paragraph 157(1)(a) or (1.1)(a),

  2. 2009-03-12 to 2017-12-14 View Source
    subsection 88(1) applied tofor the subsidiarypurposes andof determining the parenttaxpayer’s inpayment respectobligations ofunder theparagraph winding-up157(1)(a) ofor the subsidiary;(1.1)(a),
    Full text

    for the purposes of determining the taxpayer’s payment obligations under paragraph 157(1)(a) or (1.1)(a),

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

    subsection 88(1) applied to the subsidiary and the parent in respect of the winding-up of the subsidiary;