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Versions of s. 261(16)(b)(ii)(A)

I-3.3 — Income Tax Act · 2 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
    the subsidiary’s first reversionary year is deemed to have ended at the particular time that is immediately after the time at which it began,
    Full text

    the subsidiary’s first reversionary year is deemed to have ended at the particular time that is immediately after the time at which it began,

  2. 2009-03-12 to 2017-12-14 View Source

    the subsidiary’s first reversionary year is deemed to have ended at the particular time that is immediately after the time at which it began,