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← Historical versions

Versions of s. 261(19)(b)

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 new corporation is deemed to exist, and to be related to the predecessor corporation, at the merger transfer time; and
    Full text

    the new corporation is deemed to exist, and to be related to the predecessor corporation, at the merger transfer time; and

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

    the new corporation is deemed to exist, and to be related to the predecessor corporation, at the merger transfer time; and