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Versions of s. 261(12)

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
    In applying this Act to a reversionary year of a taxpayer, subsections (7) and (8) are to be read as if the references in those subsections to
    Full text

    In applying this Act to a reversionary year of a taxpayer, subsections (7) and (8) are to be read as if the references in those subsections to

  2. 2009-03-12 to 2017-12-14 View Source
    Where,In becauseapplying this Act to a reversionary year of subsectiona (11),taxpayer, thissubsections subsection(7) appliesand (8) are to thebe subsidiary,read foras if the purposesreferences ofin thisthose sectionsubsections to
    Full text

    In applying this Act to a reversionary year of a taxpayer, subsections (7) and (8) are to be read as if the references in those subsections to

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

    Where, because of subsection (11), this subsection applies to the subsidiary, for the purposes of this section