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Versions of s. 261(13)(b)

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
    applying paragraph 80(2)(k) in respect of a reversionary year of the taxpayer.
    Full text

    applying paragraph 80(2)(k) in respect of a reversionary year of the taxpayer.

  2. 2009-03-12 to 2017-12-14 View Source
    theapplying taxationparagraph 80(2)(k) in respect of a reversionary year of the specified predecessor (referred to in this subsection and subsection (14) as the “last taxation year of the specified predecessor”) that ended immediately before the amalgamation would, were this section read without reference to subsection (14), be a functional currency year of the specified predecessor; andtaxpayer.
    Full text

    applying paragraph 80(2)(k) in respect of a reversionary year of the taxpayer.

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

    the taxation year of the specified predecessor (referred to in this subsection and subsection (14) as the “last taxation year of the specified predecessor”) that ended immediately before the amalgamation would, were this section read without reference to subsection (14), be a functional currency year of the specified predecessor; and